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Judgment
PER SUDHIR KUMAR, JUDICIAL MEMBER:
These are appeals filed by the assessee against the separate orders of the National Faceless Appeal Centre (NFAC)Delhi [hereinafter referred to as “Ld. NFAC”] relevant to assessment year 2022-23 & 2023-24 respectively. Since these appeals are related with one assessee thus, these were heard together and disposed by this common order for the sake of convenience.
The assessee has raised the following grounds in appeal no 2197/Del/2026 (AY 2022-23):-
1.On the facts and circumstances of the case and in law the assessment order passed by the assessing officer is bad-in-law illegal without jurisdiction and CIT(A) erred in not holding so.
2.On the facts and circumstances of the case and in law, the CIT(A) erred in not admitting the additional evidence filed before him.
3.On the facts and circumstances of the case and in law, the CIT(A) erred in not providing proper opportunity of being heard.
4.On the facts and circumstances of the case and in law, the CIT(A) appeal order passed is against the principle of natural justice
5.On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in confirming the addition made by the assessing Officer of Rs.25,00,000/- on the account of alleged cash credit u/s 68 of the Act.
The following grounds have been raised in the appeal 2198/Del/2026 (AY 2023-24) :-
1.On the facts and circumstances of the case and in law the assessment order passed by the assessing officer is bad-in-law illegal without jurisdiction and CIT(A) erred in not holding so.
2.On the facts and circumstances of the case and in law, the CIT(A) erred in not providing proper opportunity of being heard.
3.On the facts and circumstances of the case and in law, the CIT(A) appeal order passed is against the principal of natural justice.
4.On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in confirming the addition made by the assessing officer of Rs.1,12,45,346/- on the account of alleged cash credit u/s 68 of the Act.
The brief facts of the case are that the assessee filed the return of income for the relevant A.Yrs. and the case of the assessee were selected for the Scrutiny for the both Assessment years. The Assessing officer completed the assessment orders after making the additions for the both Assessment years. Aggrieved the order of the Assessing Officer the assessee filed the appeal before the Ld. NFAC, who dismissed the appeal of the assessee. Being aggrieved the order of the Ld. NFAC the assessee is in appeal before the tribunal.
We have heard both parties and gone through the material available on record.
The Ld. AR of the assessee submitted that assessee before the Ld. CIT(A)/NFAC has filed the application under Rule 46A(2) of the Income Tax Rules to file the additional evidences which was rejected by the Ld. NFAC without assigning any reason and dismissed the appeal by passing an exparte order. The Ld. NFAC in the present appeals have not decided the appeal on merits which was supposed to do as per the provisions of Section 250(6) of the Income Tax Act, 1961 (in short “the Act”) which reads as under:-
“The order of the Deputy Commissioner (Appeals) or as case may be the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination the decision thereon and the reason for the decision.”
Since Ld. CIT(A)/NFAC dismissed both the appeals without admitted the additional evidence filed by assessee, however, the same should have been decided after admitting the additional evidences filed by the assessee. It was further noted that both the appeals were dismissed vide respective exparte orders without considering the merits, therefore the totality of the facts and circumstances of the case and in the interest of justice, we deem fit it proper to restore the issues to the files of the Ld. NFAC with a direction to admit the additional evidences filed by the assessee and to grant one final opportunity to the assessee to substantiate its claim and decide the issues as per fact and law and pass a speaking order on merits. The assessee is also directed to appear before the NFAC and substantiate its case without seeking any adjournment. The grounds raised by the assessee are accordingly allowed for statistical purposes in both the appeals.
In the result, both the appeals of the assessee are allowed for statistical purpose.