Mr. Aslam vs ITO

PER MANISH AGARWAL, AM :

The present appeal is filed by assessee against the order dated 18.10.2024 passed by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld.CIT(A)”] in Appeal No. NFAC/2017-18/10086369 u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 09.04.2021 passed u/s 143(3) read with sections 143(3A) & 143(3B) of the Act pertaining to assessment year 2018-19.

Before us, Ld.AR for the assessee Shri Lakshay Gupta appeared and filed an application for adjournment which is rejected and appeal is decided on merits based on the material available on record.

The Ld. CIT DR for the Revenue supports the orders of the lower authorities and requested for the confirmation of the same.

Heard Ld. Sr.DR and perused the material available on record. From the perusal of the appellate order, it is seen that Ld. CIT(A) has provided several opportunities to the assessee however, the assessee failed to file any submission and sought adjournments only, thus the Ld. CIT(A) was compelled to confirm the additions made by the AO. It is true that assessee has not filed any submission before Ld. CIT(A) in support of the grounds of appeal taken but due to that reason alone, assessee should not be deprived of substantive justice. In view of these facts and circumstances of the case and in the interest of justice, we set aside the order of Ld. CIT(A) and restore back to the file of Ld. CIT(A) to re-adjudicate the same in accordance with law after providing the opportunity of hearing to the assessee. The assessee is also directed to participate before the Ld. CIT(A) and file all the necessary evidences in support of the grounds of appeal taken in the appeal. With these directions, grounds of appeal taken by the assessee in this appeal are partly allowed for statistical purposes.

In the result, the appeal of the assessee is partly allowed.