9911796707
TMI Blog2024 (12) TMI 554X X X X Extracts X X X X X X X X Extracts X X X X ..... re reproduced as under:- "1. On the facts and circumstances of the case, the order passed by the Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC). Delhi u/s 250 of the Act is bad both in the eye of law and on facts. 2. On the facts and in the circumstances of the case and in law, the Ld. CIT (A) (NFAC) erred in dismissing the appeal filed by the appellant on the grounds of non-submission of documents by the appellant without considering the submitted document and the facts of the case. The appellant, therefore, prays that the impugned order be set aside. 3. On the facts and in the circumstances of the case and in law, Ld. CIT (A) (NFAC) erred in passing the impugned order without considering that the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal on the merits as laid down in Dinesh Kumar Chimanbhai Nandani Versus Income Tax Officer and ITO, New Delhi v. M/s. M.M. Chhabra & Sons (HUF), New Delhi. 8. On the facts and circumstances of the case, the order passed by the Ld. CIT (A) (NFAC), Delhi u/s 250 of the Act, on 08.07.2024 is bad in the eye of law as the same is issued after the time limitation period allowed by the section 250 of the Act. 9. That the impugned order passed by the Ld. CIT (A) (NFAC), is on assumptive grounds and is beyond the financial capacity of the assessee to pay." 10. That the assessee craves leave to amend, alter or add to the grounds of appeal before or during the hearing of the matter." 2. Subsequent to the filing of the appeals, an applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments, the ld. AO had reason to believe that there was income escaping assessment to the extent of investments made by the assessee. Accordingly, in both assessment years, the ld. AO issued notices under section 148. There was no compliance to the notices under section 148. Therefore, the ld. AO issued notices under section 142(1) on three occasions. Upon the failure to receive any compliance, a show cause notice under section 144 was issued to the assessee and upon failure to receive compliance to the same, orders were passed under section 147 r.w.s. 144 and section 144B of the Income Tax Act on 20.03.2022 in the A.Y. 2013-14 and 21.03.2022 in the A.Y. 2014-15. The investments made by the assessee in the construction of the house property ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during the year. In view of the above, he rejected all the grounds of appeal taken by the appellant and the additions made by the ld. AO were upheld. 4. The assessee is aggrieved at this dismissal of his appeal by the ld. CIT(A), NFAC and has accordingly come before us. Shri. Adiya Chhajed, Advocate (hereinafter referred to as the 'ld. AR') appeared on behalf of the assessee and argued the case. It was submitted that the assessee was working in Saudi Arabia from 1997 till 2018. During the years under consideration, the assessee did not come to India, however since the family of the assessee reside in India, he used to remit a portion of his income back to India for utilization of the same by his parents. Since, the assessee was an NRI, un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough the documents that had been uploaded along with the replies and had simply stated that evidences had not been filed by the assessee. It was submitted that since the order had been passed without taking material evidences available on record, the impugned orders were in violation of the principles of natural justice and therefore, void. In support of this argument, our attention was invited to the following decisions:- i. ACIT vs. Balmiki Prasad Singh, 2018 (9) TMI 1936 - SC. ii. Nabco Products Pvt. Ltd. vs. Union of India & Others Writ Tax No.997 of 2022 (Allahabad) dated 3.08.2022. iii. Emco Cables (India) Private Limited vs. Union of India & Others, W.T.(C) 1622/2024 and C.M. Appl. 6702/2024 dated 27.02.2024 (Delhi). According ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of his arguments and evidences go to the very root of the matter i.e. his status for the purposes of determination of taxability of investments purported to be made by him and amounts deposited by him in his bank account. Accordingly, we remand back both the appeals in ITA Nos.147/Alld/2024 for the A.Y. 2013-14 and ITA No.148/Alld/2024 for the A.Y. 2014-15 to the file of the ld. CIT(A) for a fresh decision on the matter, after considering the evidences already submitted by the assessee and any other that the assessee may wish to submit upon being issued further notices. We also direct the assessee to make full compliance before the ld. CIT(A), NFAC so as to enable him to determine the true facts of the case. As the appeals have been set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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