2024 (8) TMI 112

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....the Revenue : Shri Ashish Kumar, Sr. AR ORDER PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the assessee challenging the impugned order dated 03/08/2023, passed u/s 250 of the Income Tax Act, 1961 ("the Act") by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, ["learned CIT(A)"], for the assessment year 2011-12. 2. In its ....

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....iture account and balance sheet explaining the deposits in the bank. c) On the facts and in the circumstances of the case and in law the Assessing Officer has erred in passing an ex-parte order of assessing an income/cash deposits, belonging to another assessee, as that of the Assessee Trust. d) On the facts and in the circumstances of the case and in law the Commissioner of Inco....

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....rial available on records, it is evident that the learned CIT(A) has dismissed the appeal filed by the assessee ex parte on the basis that the assessee has failed to comply with the notices issued for hearing. From the perusal of the copy of the written submissions filed by the assessee before the learned CIT(A), furnished during the hearing, we find that the assessee filed the written submissions....

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....e of complete details being filed by the assessee. In view of the above, we are of the considered opinion that in the interest of justice, the assessee be granted one more opportunity to represent its case on merits before the AO. Consequently, we deem it fit and proper to set aside the impugned order and restore the matter to the file of the AO for de novo adjudication with a direction to the ass....