9911796707
TMI Blog2024 (7) TMI 1488X X X X Extracts X X X X X X X X Extracts X X X X ..... the principles of natural justice, we are constrained to set aside the order of learned CIT(Appeals) and restore the matter to the file of learned CIT(A) for decision afresh on merits after affording adequate opportunity of being heard. Grounds are allowed for statistical purposes. - Shri Kul Bharat, Judicial Member And Shri Avdhesh Kumar Mishra, Accountant Member For the Assessee : Shri Suraj Bhan Nain, Adv. For the Department : Shri D.K. Srivastav, Sr. DR ORDER PER KUL BHARAT, JM: This appeal, by the assessee, is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2019-20. The assessee has raised following grounds of appeal: 1. That having regard to the facts and circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the interest u/s 28 of the Land Acquisition Act as provided u/s 57(iv) of the Income Tax Act. 4. That having regard to the facts and circumstances of the case and in law, the Ld Commissioner of Income Tax (Appeals) has erred both in law and on facts in confirming the action of the Ld. Assessing Officer charging interest u/s 234A and u/s 234B of the Income Tax Act 1961. 5. That the appellant craves the leave to add, modify, amend, or delete any of the grounds of appeal at the time of hearing or before decision of appeal. 2. Facts, in brief, are that for A.Y. 2019-20 the assessee filed her income-tax return declaring income from house property at Rs. 83,320/-; income from other sources at Rs. 10,15,361; and exempt income on account of acqui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that the learned CIT(A) erred in dismissing the assessee s appeal by treating the same as barred by time, without going into the merits of the case. He prayed to set aside order of learned CIT(A) and restore the matter to the file of First Appellate Authority for decision on merits. 4. Learned Sr. DR raised no objection in restoring the matter to the file of learned CIT(Appeals). 5. After hearing the parties we are of the considered opinion that in view of the decision of the Hon ble Supreme Court in suo moto writ petition (C) No. 3/2020 (supra), the learned CIT(Appeals) was not justified in dismissing the assessee s appeal being barred by time, without discussing the issue on merit. Accordingly, considering the facts and circumstanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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