RAJESH KUMAR GUPTA,BAREILLY vs. I.T.O. 2(3), BAREILLY
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Income Tax Appellate Tribunal, LUCKNOW BENCH “SMC”, LUCKNOW
Before: SHRI SUDHANSHU SRIVASTAVA
IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.109/LKW/2023 A.Ys. 2013-14 Rajesh Kumar Gupta, Vs. Income Tax Officer-2(3), C 606, Patel Nagar, Bareilly Bareilly-243001 PAN AGUPG 2877M (Appellant) (Respondent)
Appellant by Shri A.P. Sinha, Advocate Respondent by Shri Sanjeev Krishna Sharma, Addl. CIT( DR) Date of hearing 11/03/2024 Date of pronouncement 29/ 04/2024 O R D E R
This appeal has been preferred by the assessee against order dated 13.02.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi for Assessment Year (AY) 2013-14 wherein, the assessee’s appeal has been dismissed in limine for the reason of non compliance.
The brief facts of the case are that the assessee is an Individual. The assessee filed his return of income on 29.09.2013 declaring total income of Rs.2,06,570/-. Notice u/s. 148 of the
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Income Tax Act, 1961 (hereinafter called the ‘Act’) was issued by the Assessing Officer (AO) and subsequently the AO passed assessment order u/s. 143(3) r.w.s. 147 of the Act and made addition of Rs.5,61,096/- u/s. 68 of the Act.
Aggrieved, the assessee preferred an appeal before the ld. First Appellate Authority. However, in spite of various opportunities, as enumerated in the appellate order, there was no proper compliance to the various notices issued by NFAC and resultantly, the assessee’s appeal came to be dismissed by the ld. First Appellate Authority.
Now, the assessee has approached this Tribunal challenging the dismissal of his appeal by the NFAC by raising the following grounds of appeal:
“1. The ld. CIT(Appeals), National Faceless Assessment Centre (NFAC), Delhi erred while not giving adequate opportunity. 2. The ld. CIT(Appeals), National Faceless Assessment Centre (NFAC), Delhi erred while confirming the addition of Rs.5,61,096/- 3. The ld. CIT(Appeals), National Faceless Assessment Centre (NFAC), Delhi erred while not considering that the cash deposit was out of cash withdrawal earlier.”
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The Ld. A.R. submitted that the assessee may be afforded one more opportunity to present his case before the Assessing Officer (AO).
The ld. Senior D.R. had no objection to the restoration of appeal to the AO.
I have heard Senior Departmental Representative and have also perused the material on record. It is evident that there was complete non compliance on the part of the assessee during the course of first appellate proceedings. However, looking into the facts of this case, I am of the considered view that the assessee deserves one more opportunity to present his case and, therefore, in the interest of substantial justice, I restore this file to the Office of the AO with the direction to provide one more opportunity to the assessee to present his case and I also caution the assessee to fully comply with the directions of the AO in the set-aside proceedings when called upon to do so, failing which, the AO shall be at complete liberty to pass the order in accordance with law, based on material available on record even if it is ex-parte qua the assessee.
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In the result, the appeal of the assessee stands allowed for statistical purposes.
(Order pronounced in the open court on 29/04/2024) Sd/- (SUDHANSHU SRIVASTAVA) JUDICIAL MEMBER Aks – Dtd. 29/04/2024 Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) Departmental Representative (5) Guard File
Assistant Registrar
