2023 (5) TMI 833 - AT - Income Tax

National Faceless Appeal - Procedures for Faceless assessment - Non grant of opportunity for personal hearing - HELD THAT - Assessee though made the request to the learned CIT(A) for grant of opportunity for personal hearing through the National Faceless Appeal Centre, however, the same was not granted to the assessee. Therefore, in view of the above, we deem it appropriate to restore the appeal to the file of the learned CIT(A) for de novo adjudication after granting the opportunity to the assessee for personal hearing as per the Faceless Appeal Scheme, 2021. The assessee can make a fresh request in this regard as per the aforesaid clause (12) of the Faceless Appeal Scheme, 2021. Appeal by the assessee is allowed for statistical purposes.

Summary

Issues involved:
The appeal challenging the order u/s 250 of the Income Tax Act, 1961 by the Commissioner of Income Tax (Appeals) is raised by the assessee for the assessment year 2020-21.

Ground 1:
The Commissioner of Income Tax (Appeals) erred in dismissing the appeal without granting a personal hearing despite multiple requests made by the Appellant.

Ground 2:
The Commissioner of Income Tax (Appeals) erred in dismissing the appeal based on the correctness of the intimation u/s 143(1)(a) without considering that expenses were already disallowed by the Appellant in its Return of Income.

Ground 3:
The Intimation Order passed by the Assistant Director of Income-tax assessing the total loss of the Appellant is challenged as bad in law and liable to be quashed.

Ground 4:
Disallowance of an amount on account of inconsistency in Expenditure of capital nature is contested, with the Appellant arguing that the said expenditure was duly considered in the tax return.

Ground 5:
Disallowance of an amount on account of inconsistency in Expenditure by way of penalty or fine is disputed, with the Appellant asserting that the said expenditure was duly considered in the tax return.

Summary of Judgement:
The Appellate Tribunal found that the Commissioner of Income Tax (Appeals) did not grant the opportunity for personal hearing as requested by the assessee, which was a violation of the Faceless Appeal Scheme, 2021. The Tribunal set aside the impugned order and directed the appeal to be restored for de novo adjudication after granting the opportunity for personal hearing in accordance with the Scheme. The appeal by the assessee was allowed for statistical purposes.