Nand Mohan Ahuja vs ACIT

PER MADHUMITA ROY, J. M.:

The instant appeal filed by the assessee is directed against the order dated 15.02.2024 passed by the Ld. Commissioner of Income-tax (Appeals), Delhi-42 under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 29.11.2021 passed by the Assessment Unit, Income-tax Department under Section 143(3) r.w. Section 144C(3) of the Act for Assessment Year 2019-20.

It appears that the issue involved in this matter though duly placed before the Ld. A.O. no proper deliberation has been made but an addition in the hands of the Assessee was made. Further that the Ld. CIT(A) inspite of recording adjournment applications filed by the Assessee disposed of the appeal by affirming the order passed by the Ld. A.O. ex-parte.

Under these facts and circumstances of the matter, in order to prevent the of miscarriage of justice we would like to grant a further opportunity to the Assessee to represent its case before the First Appellate Authority and, therefore, we dispose of this appeal by setting aside the issue to the file of the Ld. CIT(A) for proper adjudication of the same upon granting a reasonable opportunity of being heard to the Assessee and upon considering the evidence on record or any other evidence which the Assessee may choose to file at the time of hearing of the appeal. However, we also make it clear that the event the Assessee does not cooperate with the First Appellate Authority, the said authority would be at liberty to proceed with the matter and decide the issue strictly in accordance with law. Further liberty is also granted to the Ld. CIT(A) to ask for a remand report from the Ld. A.O., if so, required.

In the result, appeal of the Assessee is allowed for statistical purposes.