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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI N. K. CHOUDHRY, JM
Date of Hearing : 05.10.2023 Date of Pronouncement : 10.10.2023 O R D E R Per N. K. Choudhry, JM:
The Assessee has preferred this appeal against the order dated 28.04.2023 impugned herein passed by National Faceless Appeal Centre (NFAC), Delhi {in short ‘NFAC’}/ Ld. Commissioner of Income Tax (in short “ Ld. Commissioner” u/s 250 of the Income Tax Act 1961 (in short ‘the Act’).
At the outset, I observe that the impugned order is an ex- parte and before passing the same the ld. CIT(A) issued five notices starting from 6th Jan, 2021 onwards up to 4th Jan, 2023 however, the Assessee neither appeared nor filed any reply. Therefore, in the constrained circumstances, the ld. CIT(A) decided the appeal ex-parte but not on merits. Considering the peculiar facts and circumstances, as the ld. CIT(A) in the absence of reply/documents to be filed by the Assessee, was unable to decide the case in proper manner, hence for just decision of the case and for the ends of justice, I am inclined to set aside the impugned order and remand the instant case to the file of the ld. CIT(A) for decision afresh, suffice to say by affording reasonable opportunity of being heard to the Assessee. Accordingly the case is remanded to the file of the ld. CIT(A) for decision afresh.
The Assessee is also directed to comply with the notice(s) and appear if requires and file relevant document(s) which would be needed for proper and real adjudication of the case and in case of further default, the Assessee will not be entitled for any leniency.
In the result, appeal filed by the Assessee stands allowed for statistical purposes.
Order pronounced in the open court on 10-10-2023.