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TMI Blog2024 (8) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... side the order of CIT(A) and restore the matter to the file of learned First Appellate Authority for fresh decision. - Shri Kul Bharat, Judicial Member And Shri Avdhesh Kumar Mishra, Accountant Member For the Assessee : Shri Sunil Gupta, CA For the Department : Ms. Anupama Singla, 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 2012-13. The assessee has raised following grounds of appeal: 1. That in the facts and circumstances of the case, the Id. CIT(A)NFAC has erred in passing the ex parte order u/s 250 of the IT Act, 1961 and upholding the additions of Rs. 1,25,28,102 made by the Ld.AO u/s 68 of the I.T.A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... astructure Ltd. Vs. ACIT 7. That in the facts and circumstances of the case the Ld. A.O. has erred in issuing notice u/s 148 and framing the assessment u/s 144/147 on the basis of information received from the Office of DDIT, Inv.- 1, Faridabad and its Approval from the Pr. Comm. of Income Tax, Delhi - 05. 8. That in the facts and circumstances of the case the Ld. AO has erred in framing the assessment merely on the report of the DDIT, Inv. I, Faridabad dated without recording his independent belief/ opinion that the income has escaped assessment. 9. That in the facts and circumstances of the case the Ld. AO has framed the assessment u/s 144/ 147 of the IT Act even when all the details were submitted and are available on the e portal. 10. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted/ uploaded on the e filing portal of the department. 16. That in the facts and circumstances of the case the Ld. AO has failed to find any defect in the books of accounts which were duly audited. 17. That in the facts and circumstances of the case the Ld. AO has erred in making the assessment in haste on 04 12 2019 even when the case was not getting time barred till 31.12.2010 18. That having regard to the facts and circumstances of the case, The Ld. A.O. has erred in not only levying the tax, interest but also initiating the penalty proceedings u/s 271(1) e) of the IT Act. 19. That the Appellant craves the leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above grounds are without pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esh Kumar Aggarwal who unfortunately died on 23.11.2020 and after his death his staff failed to verify notice received on his email and hence the same could not be replied. Learned counsel submitted that that since the learned CIT(A) did not afford adequate opportunity to the assessee to prove its case, the order of learned First Appellate Authority may be set aside and the matter may be restored to the file of learned CIT(A) for fresh adjudication on merits after affording reasonable opportunity of being heard to the assessee. 4. The learned DR opposed the submissions and submitted that assessee has been thoroughly negligent in pursuing its case. 5. We have heard rival submissions and perused the material available on record. The stand of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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