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Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE
Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI
O R D E R Per Beena Pillai, Judicial Member
The present appeal is filed by the assessee against the order dated 27/03/2023 passed by the NFAC, Delhi for the assessment year 2013-14. 2. It is submitted by the ld.AR that proper opportunity was not given to the assessee before passing of the impugned order. It is the submissions of the ld.AR that due to certain failure and lack of technological knowledge, the assessee could not realized the notices being issued for hearing by the ld.NFC. He thus, prayed for the appeal to be remanded to the file of ld.NFC for considering it afresh.
On the contrary, the ld.DR did not raise any objections on the prayer of the ld.AR.
We have considered the submission advanced by both the sides in the light of the records placed before us. In the interest of justice, we deem it proper to remand this issue to the file of ld.NFC with a direction to pass detailed order on merits after considering the submissions/evidences by the assessee. 4.1 Needless to say proper opportunity of being heard to the assessee may be given. Accordingly, the grounds raised by the assessee stands for statistical purpose.