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Income Tax Appellate Tribunal, ‘C’ BENCH : BANGALORE
Before: SHRI CHANDRA POOJARI
ORDER PER MADHUMITA ROY, JUDICIAL MEMBER
The appeal filed by the assessee is directed against the order dated 5/9/2023 passed by the NFAC arising out of the order dated 28/12/2019 passed by the DCIT, Circle-4(1)(1), Bengaluru u/s 143(3) of the Act for the assessment year 2017-18 whereby and whereunder the addition made by the ld.AO has been confirmed.
At the time of hearing of the instant appeal, the ld.Counsel for the assessee submitted before us that the order passed by the ld.CIT(A) is an ex-parte one and thus the same is to be adjudicated by giving an opportunity to the assessee to represent his case for the ends of the justice.
The ld.DR relied upon the order passed by the authorities below.
We find from the record that the assessee was given notice on 18/01/2021, 30/12/2021, 21/07/2022 and 10/08/2023 but without any result. The assessee, as per submission not been able to appear before the ld.CIT(A) to represent his case and ultimately, the order passed by the ld.AO has been confirmed. Thus, the order passed by the ld.CIT(A) is ex-parte one. It is an admitted fact that for some reason or the other, the assessee was not found to be represented to address his grievances before the First Appellate Authority.
Thus, having heard the ld.counsels for the parties and having regard to the facts and circumstances of the case, we in order to prevent the miscarriage of justice, find it fit and proper to grant an opportunity of being heard to the assessee by the ld.CIT(A) to adjudicate the issue by him. Thus, we remit the issue to the file of ld.CIT(A) for fresh adjudication of the same on merit upon giving an opportunity of being heard to the assessee and upon considering the evidences on record or evidence which the assessee may choose to file at the time of hearing of the matter.
In the result, the appeal of the assessee is allowed for statistical purposes.