Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “B” BENCH : BANGALORE
Before: SHRI GEORGE GEORGE K & SHRI LAXMI PRASAD SAHU
O R D E R Per George George K, Vice President:
This appeal at the instance of the assessee is directed against CIT(A)’s order dated 07.07.2023 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2016-17.
At the very outset, we notice that the appeal filed before the First Appellate Authority (FAA) was dismissed ex-parte since there was no response to the notices issued. The learned AR submitted that the assessee had updated his new email ID on 01.03.2023. However, the notices were sent to the email ID which was previously mentioned. The dashboard evidencing the updation of the new email ID on 01.03.2023 has been placed on record. The learned AR submitted that the assessee may be granted one more opportunity to represent his case before the CIT(A).
Learned DR supported the orders of the AO and CIT(A).
We have heard the rival submissions and perused the material on record. The appeal of the assessee was decided ex-parte by the CIT(A) for the reason that there was no compliance to the notices issued from the Office of the FAA. Assessee had placed on record the updation of his email ID w.e.f. 01.03.2023. It is stated that the notices were issued to the email ID that was mentioned earlier. In the interest of justice and equity, we are of the view that one more opportunity should be granted to the assessee to present his case. Accordingly, the issue raised in this appeal is restored to the files of the CIT(A). The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment in the matter. It is ordered accordingly.
In the result, appeal filed by the assessee is allowed for statistical purposes.
Pronounced in the open court on the date mentioned on the caption page.