Surender Singh vs DCIT, Circle-22(2)

PER Ms. MADHUMITA ROY, JM:

The instant appeal, preferred by the assessee, is directed against the order dated 29.05.2024 (DIN & Order No. ITBA/NFAC/S/250/2024-25/1065215699(1), passed by the Ld. CIT(A)/NFAC, Delhi, arising out of the order dated 23.09.2022, passed by the NeAC, Delhi, under Section 144 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for the Assessment Year 2020-21.

Both the orders passed by the authorities below are found to be ex parte one. The assessee, therefore, sought for reconsideration of the issue involved in the matter afresh by the authorities below. In fact it further appears that though notice under Section 142(1) of the Act was served upon the assessee by the Learned Assessing Officer, the assessee failed to appear and ultimately the order was passed making addition in the hands of the assessee under Section 144 r.w.s. 144B of the Act.

Before the First Appellate Authority the assessee even failed to appear inspite of notice being served. However, in order to prevent the miscarriage of justice this Bench deems it fit and proper to grant further opportunity of being heard to the assessee and hence the appeal is disposed of by setting aside the orders of authorities below and remit the matter back to the file of the Learned AO with specific direction upon him to adjudicate the matter afresh upon granting an 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 matter. We also make it clear that in the event the assessee does not cooperate with the Ld. Assessing Officer, the said authority would be at liberty to proceed with the matter and finalize the same strictly in accordance with law. We order accordingly.

In the result, assessee’s appeal is allowed for statistical purposes.