NAVEEN VENKATESH,BANGALORE vs. INCOME TAX OFFICER WARD 5(3)(1), BANGALORE
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Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE
Before: SHRI CHANDRA POOJARI
IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA No.513/Bang/2023 Assessment Year : 2016-17
Shri Naveen Venkatesh, 1)The National Faceless Srinivasa Krupa, Appeal Center (NFAC), No.36, 1st Floor, 1st Main, Delhi. 2nd Cross, Seven Hills Vs. Layout, 2) Income-tax Officer, Chikkalasandra, Ward-5(3)(1), Bangalore-560 061. Bangalore.
PAN – ACSPN 9571 F APPELLANT RESPONDENT
Revenue by : Shri Nischal B, Add. CIT (DR) Assessee by : Shri Padmanabha N, C.A
Date of Hearing : 14-09-2023 Date of Pronouncement : 21-09-2023
ORDER PER MADHUMITA ROY, JUDICIAL MEMBER The instant appeal filed by the assessee is directed against the order dated 18/05/2023 passed by the National Faceless Appeal Centre vide DIN and Order No.ITBA/NFAC/S/2023- 24/10529050707(1) arising out of the order dated 12/12/2008 passed by the ld.AO u/s 143(3) of the Income-tax Act 1961 (the Act) for the assessment year 2016-17.
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The crux of the matter is that various notices claimed to have been served u/s 250 of Act from the Office of the ld.CIT[(A) (Faceless)] upon the appellant but no documents in support of the case made out by the appellant was submitted as per the notices/reminder for compliance. The assessment order passed by the ld.AO has been confirmed by the CIT(A) by passing the impugned ex-parte order.
At the time of hearing of the instant appeal, the ld.counsel appearing for the assessee submitted before us that an adjournment application has been preferred by the assessee prior for adjudication of the matter on 12/05/2023. The copy of the said adjournment application has also been duly submitted before us. It is submitted by the ld.AR that inspite of receipt of the adjournment application, the ld.CIT(A) has opined that the appellant has not interested in prosecuting the appeal and dismissed the same without providing further opportunity of being heard to the assesseee. Under the circumstances, it is the ultimate prayer made by the ld.AR that the matter be remitted to the file of the ld.CIT(A) for fresh adjudication of the same upon granting an opportunity to the asseseee to submit the relevant evidences in support of the case made out. As such prayer made by the ld.AR has not been able to be controverted by the ld.DR.
Having heard the ld. Counsel appearing for the parties and having regard to the facts and circumstances of the case particularly when the order is ultimately an ex-parte one, taking
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into consideration of the adjournment details filed by the representative of the appellant, we in order to prevent the miscarriage of justice find it fit and proper to give a further opportunity of being heard to the appellant.
In that view of the matter, we remit the issue to the file of the ld.CIT(A) for fresh adjudication of the same on merit upon giving an opportunity of being heard to the appellant and to allow the appellant to submit the evidence in support of the case made out. The ld.CIT(A) is further directed to pass fresh order strictly in accordance with law. We also make it clear that in the event, the appellant does not co-operate with the appellate authority, the said authority would be at liberty to pass orders strictly in accordance with law.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 21st September, 2023 Sd/- Sd/- (CHANDRA POOJARI) (MADHUMITA ROY) Accountant Member Judicial Member
Bangalore, Dated, the 21st September, 2023.
/Vms/
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Copy to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT, Bangalore 6. Guard file By order
Assistant Registrar, ITAT, Bangalore
