DURABLE DOORS AND WINDOWS,GURGAON vs. ACIT CIRCLE 60(1), NEW DELHI

This appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (‘CIT(A)’ in short) dated 09.05.2023 pertaining to Assessment Year 2016-17.

“1. That the addition of INR 21,67,999 (i.e. excess of Form 26As over Gross receipts as per the financials) made by the Assessing Officer (Assessing Officer) and confirmed by the NFAC CIT(A) is bad in law and in facts of the case. 2. That the Principal of natural justice is not followed by the Assessing Officer as well as NFAC CIT(A).” 3. In this case, the Assessing Officer and CIT(A) both passed an order without granting adequate opportunity to the assessee. The addition was to the tune of Rs.21,67,999/- being mismatch between 26AS receipt and book receipt. None has appeared on behalf of the assessee.

4. We have heard the ld. DR and perused the records. We find that it will in the interest of justice, if the matter is remitted to the file of the CIT(A) to grant the assessee an opportunity to explain the matters. Accordingly, the issue is remitted to the file of the CIT(A). The CIT(A) shall decide the issue afresh after giving the assessee proper opportunity of being heard.