ITAT Sets Aside CIT(A)’s Order for not providing fair & reasonable opportunity

Rajesh Kumar Tiwari Vs ITO (ITAT Raipur)

In the present case, Admittedly, in view of the aforesaid submissions of the assessee, it is emanating that the order of Ld. CIT(A) was under part consideration of the contentions raised by the assessee and the facts / submissions made by the assessee before him. Apparently, Ld. CIT(A) had not considered the adjournment request of the assessee neither additional submission nor legal grounds / additional grounds assailed by the assessee. Under such facts and circumstances, we are of the considered view that the assessee was not afforded with fair and reasonable opportunity of being heard by the Ld. CIT(A) during the appellate proceedings and the decision rendered therein was found to be without / part appreciation of the submissions of the assessee, therefore, in the interest of justice, it would be appropriate, as fairly admitted by both the parties, to restore the matter back to the files of Ld. CIT(A) for fresh adjudication, considering the legal / additional grounds of the assessee with appreciation of facts and submissions of the assessee in terms of prescribed provisions of the law. Resultantly, ground no. 3 and 4 of the present appeal of the assessee are partly allowed.

Since while dealing with the aforesaid legal ground of the assessee in the present case, ITAT set aside the order of Ld. CIT(A) back to his file for fresh adjudication of the present case, therefore, without dealing with the merits of the case, the present appeal of the assessee is set aside to the files of Ld. CIT(A).

FULL TEXT OF THE ORDER OF ITAT RAIPUR

The aforesaid appeal is filed by the assessee against the order of Commissioner of Income (Appeal), NFAC, Delhi (in short “Ld. CIT(A)”), dated 15.01.2024, u/s 250 of the Income Tax Act, 1961 (in short “The Act”), which in turn arises from the order u/s 147/143(3) by Income Tax Officer Ward- 3(2), Raipur, (in short “Ld. AO”), dated 09.12.2012.

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