GROHE INDIA PRIVATE LIMITED,GURGAON vs. ACIT, (OSD), DELHI

This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals) [hereinafter referred to CIT (Appeals)]/National Faceless Appeal Centre (NFAC) New Delhi, dated 18.11.2022 for the assessment year 2020-21.

The assessee raised several grounds of appeal on addition/disallowance made by the CPC, Bengaluru, while processing the return under section 143(3) and also challenged the order of the ld. CIT (Appeals) in passing the impugned order without providing adequate opportunity of being heard to the assessee.

The ld. Counsel for the assessee, at the outset, submits that the ld. CIT (Appeals)/NFAC disposed off the appeal without giving adequate opportunity of hearing to the assessee. The ld. Counsel further referring to page Nos. 1 and 6 of the paper book submits that the appeal was fixed for hearing on 26.09.2022 and 28.09.2022 by the ld. CIT (Appeals)/NFAC and the assessee responded to the said notices by furnishing adjournment letter on 26.09.2022 and on 28.09.2022 the assessee furnished written submissions along with paper books in support of the contentions raised in the appeal. The ld. Counsel submits that without referring to any of these written submissions or the documents filed in the paper book, the ld. CIT (Appeals) disposed off the appeal observing that the appellant nor his representative neither filed/forwarded any submissions or even sought any adjournment, which is factually wrong. Therefore, the ld. Counsel for the assessee submits that the matter may be restored to the file of the ld. CIT (Appeals) for deciding the issue afresh considering the submissions and the documents placed in the paper book.

The ld. DR has no serious objection in restoring the matter back to the file of the ld. CIT (Appeals).

Heard rival submissions perused the materials placed before us. We find force in the contentions of the ld. Counsel. The screen shot of the I.T. Portal which are placed in the paper book suggests that the assessee indeed furnished replies on 26.09.2022 and also on 28.09.2022 wherein written submissions along with paper books were furnished. We further observe that the ld. CIT (Appeals) while disposing off the appeal stated that in response to notice of hearing neither the assessee nor his representative filed/forwarded any submissions nor sought for any adjournment which is factually not true. We further observe that the ld. CIT (Appeals) while disposing off the appeal in respect of ground No. 3 i.e. addition on account of ICDS-V fixed assets amounting to Rs.2,89,50,940/- was simply sustained observing that the assessee failed to respond to notices sent by NFAC without giving any finding on merits even though the assessee contended that the said amount has already been disallowed by the assessee in the return of income filed. Therefore, we are of the view that this appeal should be restored to the file of the ld. CIT (Appeals)/NFAC for deciding afresh in accordance with law after providing adequate opportunity of being heard to the assessee. Thus this appeal is restored to the file of the ld. CIT (Appeals)/NFAC to decide afresh in accordance with law.

In the result, appeal of the assessee is allowed for statistical purpose.