ASWATHNARAYANAIAH RATHNAMMA RAAMESH,BANGALORE vs INCOME-TAX OFFICE, WARD-4(3)(3), BANGALORE

Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI

For Appellant: Shri Kathir P.M, CA

For Respondent: Dr. Nischal .B, Addl. CIT DR

Date of Hearing : 12-12-2023 Date of Pronouncement : 21-12-2023 ORDER

PER MADHUMITA ROY, JUDICIAL MEMBER

The instant appeal filed by the assessee is directed against the order dated 21.08.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi arising out of the order dated 29.12.2018 passed by the ITO, Ward – 5(3)(2), Bangalore u/s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2016-17. Heard the parties, perused the records.

The assessee was given notices on several occasions by the Ld.CIT(A) but it appears that the assessee did not represent the case before him. Hence ex-parte order confirming the addition of Rs.78,85,000/- u/s. 69A of the Act was confirmed by the First Appellate Authority. As admittedly the order passed by the Ld.CIT(A) is an ex-parte one and the issue was not decided on merit, we for the ends of justice, find it fit and proper to remit the issue to the file of Ld.CIT(A) for adjudication of the same on merit upon giving an opportunity of being heard to the assessee and upon considering the evidence which the assessee may choose to file at the time of hearing of the matter.

In the result, the appeal filed by the assessee stands allowed for statistical purposes. Order pronounced in the open court on 21st December, 2023.

ASWATHNARAYANAIAH RATHNAMMA RAAMESH,BANGALORE vs. INCOME-TAX OFFICE, WARD-4(3)(3), BANGALORE