TMI Blog2021 (10) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... less Appeal Centre, Delhi on 28.07.2021 has passed the ex-parte order where there was no reference of the assessee s such request for adjournment made as above. In our view, there seems to be no deliberate attempt on the part of the appellant assessee, not to file the submissions before the National Faceless Centre and in fact, it may be on account of the fact that new Income Tax Portal of the assessee was not working as is apparent from various News items and, thus, the prayer of the assessee has merit that this matter may, please, be set aside to the file of CIT(A) for giving the fresh opportunity of being heard and deciding the issue on merits as per law. We are of the view that CIT(A) has not afforded proper opportunity of being hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02.2021, 17.03.2021, 22.04.2021 27.05.2021 because the lockdown on account of Covid-19 was imposed in the State of Punjab w.e.f. 1st of May, 2021 which continued up to 30th of May, 2021 and during this period the private offices were not allowed to work. ii) That on 1st of June, 2021 the new e-filing portal of the Income Tax Department was launched which was not operational up to 15th of July, 2021 and as per Income Tax Portal, the response due date in the case of the assessee was 21st of July, 2021 and on 21st of July, 2021 the adjournment was sought in the seek adjournment utility of the Income Tax Department up to 5th of August, 2021 but the order u/s 250 has been passed on July 28, 2021 without considering the request for adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heard or disposed-off. 2. At the outset, the Ld. counsel for the assessee has invited our attention to the impugned order and contended that the Ld. CIT(A) has passed this order exparte qua the assessee, without affording opportunity of being heard to the assessee. Therefore, he prayed that in the interest of justice, the matter may be restored back to the CIT(A) with a direction to adjudicate the appeal on merit after affording proper opportunity of being heard to the assessee. The ld. DR has no objection to the request of the assessee in remanding the matter to the Ld. CIT(A) to pass a speaking order on merits of the case. The assessee has submitted a written synopsis which is reproduced here under: FIXED FOR 20.9.2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Hon ble Supreme Court. iv. That the new Income Tax Portal was launched w.e.f. 01.06.2021 and it was not operational till 15.07.2021 and the assessee was asked to give response upto 21.07.2021 in new Income Tax Portal vide notice u/s 250 dated 06.07.2021 as per copy placed at page 7 8 of Paper Book. v. That on 21.07.2021, the assessee requested for adjournment upto 05.08.2021 in the Seek Adjournment utility of the new Income Tax filing portal because the Income Tax portal was not fully operational due to technical glitches as per evidence placed at Paper Book page 9. But the ex-parte order was passed by the CIT(Appeals), National Faceless Appeal Centre, Delhi on 28.07.2021 and in this order, there is no reference of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at ₹ 21,81,818/- as against claimed by the assessee at ₹ 1,09,78,687/-. 4. The ld. CIT(A) while confirming the additions observed as under: 5.0. The only issue in this case is whether the claim of deduction u/s 54B is allowable or not. The submitted in the statement of facts that The present appeal is being filed against the action of the AO of assessing ₹ 96,70,890/- and agricultural income of ₹ 6,28, 920/- vide order u/s 143(3) of the I T Act,1961 dated 26-12-2019 against the returned income of ₹ 8,14,450/- and agricultural income of ₹ 6,28,920/-. During appellant proceedings, the filed adjournment letters vide letters dated 01.02.2021, 17.03.2021, 22.04.2021 and 27.05.2021. To date, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AO had proved that the assessee had not fulfilled the conditions specified in the provisions of section 54B of the Act to claim the deduction. However, the appellant had not submitted any material against the assessment order and raising the objection in respect of disallowing the deduction u/s 54B of the Act. Therefore, the appeal of the assessee is dismissed. The ground nos. 1 and 2 are dismissed. The ground no.3 is in general and need not be adjudicated. 5. Having carefully examined the order of the CIT(A) in the aforesaid case, we find that the CIT(A) has simply recorded in his second para 5.0, different dates of hearing fixed by him and the adjournment sought for by the assessee but he has not recorded categorically with re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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