PANNA NIKHIL MERCHANT,MUMBAI vs. ACIT-19(2), MUMBAI

This appeal by the assessee is directed against an ex-parte order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi[ in short ‘the CIT(A)’] dated 30/05/2023, for the Assessment Year 2014-15.

Shri Satyaprakash Singh appearing on behalf of the assessee submitted that the CIT(A) has passed the impugned order in an ex-parte proceedings without affording sufficient opportunity of hearing to the assessee.

Per contra, Shri Prabhat Kumar Gupta representing the Department vehemently defended the impugned order. He submitted that a perusal of the impugned order would show that various notices were issued to the assessee but the assessee did not respond to any of the notices.

Both sides heard, orders of the authorities below examined. The CIT(A) in an ex-parte proceedings has dismissed the appeal of assessee. A perusal of the impugned order shows that ostensibly, multiple notices were issued to the assessee, but, the assessee failed to comply with the same. Taking into consideration entire facts of the case and in the interest of justice, we deem it appropriate to restore this appeal back to the file of CIT(A) for fresh adjudication. The CIT(A) shall decide the appeal on merits after affording reasonable opportunity of hearing/making submissions to the assessee, in accordance with law.

The assessee is directed to comply with the notice(s) served by the CIT(A) without fail.

In the result, appeal by the assessee is allowed for statistical purpose.