9911796707
TMI Blog2021 (10) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... Infrastructure Development and related activities. Assessee electronically filed its return of income for A.Y. 2013-14 on 30.09.2013 declaring total loss of Rs. 30,36,773/-. The case was selected for scrutiny and thereafter assessment was framed u/s. 143(3) of the Act vide order dated 26.03.2016 and the total income was determined at Rs. 2,92,58,828/-. Aggrieved by the order of AO, assessee carried the matter before the CIT(A) who vide order dated 30.10.2017 in Appeal No. 53/2016/Ghaziabad/Aligarh dismissed the appeal of the assessee. Aggrieved by the order of CIT(A), assessee is now in appeal before us and has raised the following grounds of appeal: 1. "Because the Ld. CIT(A) has erred both in law and on facts in confirming the Assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 143(3) of the I.T. Act, on 26.03.2016, in confirming the initiation of penalty u/s. 271(1)(c) of the I.T. Act." 4. Before us, at the outset, Learned AR submitted that assessee had filed online appeal before the CIT(A), Ghaziabad on 24.04.2016 and the assessee never received any intimation about the transfer of its appeal from CIT(A), Ghaziabad to CIT(A), Aligarh and assessee also never received any notice of hearing from CIT(A), Aligarh. He further submitted that the concerned director of the assessee who was looking after the taxation matters was also having medical issues and due to which he could not attend the affairs of the company and was not aware about the appeals pending before the CIT(A), Aligarh. He submitted that CIT(A) has pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not been controverted by the Revenue. Before us, Learned AR also given an undertaking that there will be representation before the authorities by the assessee and all the necessary documents called for shall also be filed. Considering the totality of the aforesaid facts, we are of the view that one more opportunity be granted to the assessee to substantiate its case. We therefore restore the issue back to the file of the AO and direct him to decide the issue afresh in accordance with law after considering the submissions of the assessee. Thus the ground of the assessee is allowed. 7. Since we have restored the matter to the file of the AO, ground on merits are not adjudicated. 8. In the result, appeal of the assessee is allowed. Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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