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TMI Blog2024 (7) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... s by this common order. 3. First, we shall take up the appeal of the assessee in ITA No.197/PUN/2024 for A.Y. 2017-18 for adjudication. ITA No.197/PUN/2024, A.Y. 2017-18 :- 4. The appellant raised the following grounds of appeal :- "1. On the facts and in the circumstances of the case and in law, the orders passed by Ld. CIT(A) and/or Ld. AO are bad in law and hence, the same may please be quashed. 2. On the facts and in the circumstances of the case and in law and without prejudice to other grounds, Ld. CIT- Appeals without properly considering the merits of the case has merely upheld the action of Ld. AO by passing the cryptic order and, hence the said order passed by Ld. CIT - Appeals may please be quashed. 3. On the facts and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract work. The assessee filed return of income on 25.11.2017 declaring income of Rs. 1,95,98,350/-. The assessment was completed u/s 143(3) of the IT Act vide order dated 30.12.2019 determining total income of Rs. 1,98,80,020/-. 6. Since the assessee remained absent in the first appeal, the ld. CIT(A)/NFAC dismissed the appeal of the assessee ex-parte. 7. Being aggrieved with the decision of the ld. CIT(A)/NFAC, the assessee is in appeal before this Tribunal. 8. Ld. AR submitted before us that the ex-parte order passed by the ld. CIT(A)/NFAC is bad in law because there was sufficient and reasonable cause for not appearing on the dates of hearing. It was further submitted that the assessee handed over all the documents to Mr. M. Pati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... But due to a car accident in August, 2022 the daughter & granddaughter of Mr. M. Patil, Advocate died & his son got admitted in the hospital for more than 4 months. Due to all these unfortunate incidents, Mr. M. Patil, Advocate was not in sound mental health & therefore neither attended the hearings provided by LD CIT(A)/NFAC nor informed the assessee to appoint another counsel. An affidavit duly sworn in by Mr. M. Patil, Advocate is also furnished before the bench wherein all these facts have been admitted by Mr. M. Patil, Advocate. Thereafter, all the relevant documents were handed over to a new appointed CA, Mr. Piyush Bafna who is now representing the case from the side of the assessee. We find force in the arguments of the counsel of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . On the facts and in the circumstances of the case and in law and without prejudice to other grounds, the appellate order passed by Ld. CIT(A) is invalid, bad-in-law inasmuch as Ld. CIT(A) has erred in not adjudicating the ground of appeal related to the addition of Rs. 49,20,203/- made by Ld. CPC, Bangalore in relation to VAT and GST payable and thus, the same may please be quashed. 4. On the facts and in the circumstances of the case and in law and without prejudice to other grounds, the addition of Rs. 49,20,203/- made by Ld. CPC, Bangalore is bad-in-law and hence, the same may please be deleted and set aside. 5. The appellant craves leave to add, amend, modify, alter, revise, substitute, or not press any or all grounds of the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee before him, although the ground was mentioned on page 407 of first appeal order. We therefore find force in the arguments of the counsel of the assessee that the ex-parte order passed by LD CIT(A)/NFAC is bad in law to the extent of not adjudicating the above ground. Considering the totality of the facts, without going into merits of the case, we deem it appropriate to remand the matter back to the file of LD CIT(A)NFAC with a direction to decide the ground of appeal regarding disallowance of VAT, CGST & SGST payable for A.Y. 2018-19 but paid during the year after providing reasonable opportunity of hearing to the assessee. LD CIT(A)/NFAC shall pass order as per facts & law after providing reasonable opportunity of being heard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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