RAJ KUMAR GOEL,GHAZIABAD vs. ITO WARD-1(3), NOIDA

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] dated 24.11.2022 for assessment year 2011-12.

At the outset, the ld. Counsel for the assessee submits that the ld. CIT (Appeals) passed ex-parte order without considering the adjournment request of the assessee which is against the principles of natural justice. The ld. Counsel for the assessee referring to page 156 of the paper book submits that the assessee has up-loaded request for adjournment of hearing on 21.11.2022 and the ld. CIT (Appeals) ignoring the request passed order on 24.11.2022 without providing adequate opportunity of being heard to the assessee and in violation of principles of natural justice.

The ld. DR has no serious objection in restoring the appeal to the file of the CIT (Appeals). 4. Heard rival submissions perused the material placed before me. On perusal of the order of the ld. CIT (Appeals) and the adjournment letter which is placed at page 156 of the paper book. I notice that the assessee has requested for adjournment when the hearing was fixed on 21.11.2022. However, the ld. CIT (Appeals) passed an ex-parte order without granting adjournment. Taking the totality of facts and circumstances into consideration the appeal is restored to the file of the ld. CIT (Appeals) for fresh adjudication after providing adequate opportunity of being heard to the assessee. 5. In the result, appeal of the assessee is allowed for statistical purposes.