SHRI. REVANNA KUMARA,RAMANAGARA vs. INCOME-TAX OFFICER, WARD-1, RAMANAGARA

The instant appeal filed by the assessee is directed against the order dated 20.04.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi arising out of the order dated 18.11.2019 passed by the ITO, Ward No. 1, Ramanagar u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for A.Y. 2012-13.

It appears from the order impugned that the same is not a speaking one. According to the Ld.CIT(A), details as directed to be submitted by the appellant on various occasions, no adequate reply was furnished by the appellant nor adjournment application has been sought for and thus the matter was dismissed in limine without considering the merit of the matter. As the order is not a speaking one, neither the case made out by the assessee was ultimately been considered by the First Appellate Authority, we in order to prevent the miscarriage of justice, express our opinion before the court to remit the issue to the file of Ld.CIT(A) for fresh adjudication of the issue. No objection, however was raised by either of the parties. In that view of the matter, the instant appeal is disposed of by remitting the issue to the file of Ld.CIT(A) for adjudication of the same afresh upon considering evidence on record or any other evidence which the appellant may choose to file during the appellate proceeding.

We also make it clear that in the event the assessee does not cooperate with the First Appellate Authority, he would be at liberty to proceed with the appeal to adjudicate the same and to dispose of by passing a speaking order strictly in accordance with law. The appellant appeal is, therefore, disposed of for statistical purposes.