CIT(A) NFAC violated natural justice by ignoring uploaded evidence in section 148 proceedings, appeals allowed for statistical purposes

ITAT Allahabad allowed appeals for statistical purposes after finding CIT(A) NFAC violated principles of natural justice. Assessee was absent from India during section 148 proceedings, resulting in ex parte order. Despite assessee filing affidavit, title deed, passport copy, bank statement and written submissions, CIT(A) failed to consider uploaded evidence before dismissing appeal. ITAT remanded matter back to CIT(A) for fresh decision after considering existing evidence and any additional submissions, directing assessee to ensure full compliance for proper fact determination.

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Issues:
1. Appeal against orders of the ld. CIT(A), NFAC under section 250 of the Income Tax Act for A.Y. 2013-14 and 2014-15.
2. Delay in filing appeals and subsequent transfer of cases to ITAT Allahabad Bench.
3. Unexplained investments and credits in bank accounts leading to assessment under section 147.
4. Dismissal of appeal by ld. CIT(A), NFAC based on non-submission of documents and lack of evidence.
5. Allegations of violation of principles of natural justice in passing impugned orders.

Analysis:

Issue 1:
The assessee filed appeals against orders of the ld. CIT(A), NFAC for A.Y. 2013-14 and 2014-15, challenging the assessment under section 250 of the Income Tax Act. The grounds of appeal raised various issues related to the validity of the orders and the tax treatment of the assessee's transactions.

Issue 2:
After the filing of appeals, it was discovered that two appeals were originally filed before the ITAT Delhi Bench but were transferred to the ITAT Allahabad Bench. The assessee requested to withdraw the earlier appeals, which were dismissed as withdrawn, and fresh appeals were filed before the ITAT Allahabad Bench.

Issue 3:
The Department found unexplained investments and credits in the assessee's bank accounts, leading to assessments under section 147 for A.Y. 2013-14 and 2014-15. The ld. CIT(A), NFAC upheld the additions made by the ld. AO, citing lack of documentary evidence supporting the assessee's claims.

Issue 4:
The assessee challenged the dismissal of the appeal by the ld. CIT(A), NFAC, alleging a violation of natural justice. The assessee argued that necessary documents were submitted, but not considered by the ld. CIT(A). The Tribunal agreed that the assessee's evidence was not adequately considered, remanding the appeals back to the ld. CIT(A) for a fresh decision.

Issue 5:
The Tribunal found that the ld. CIT(A) failed to consider the evidences submitted by the assessee, violating principles of natural justice. As a result, the appeals were remanded back to the ld. CIT(A) for a fresh decision after proper consideration of the evidence. The assessee was directed to make full compliance for a fair determination of the case.

In conclusion, the Tribunal dismissed the earlier appeals as withdrawn, while holding the subsequent appeals to be allowed for statistical purposes. The decision was made to ensure a fair consideration of the assessee's case and compliance with principles of natural justice.

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