MR. NAGABHUSHAN CHIKKAPAPIAH,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-4(3)(1), BENGALURU
What did the Tribunal hold?
The Tribunal, in the interest of justice, decided to remand the case back to the NFAC. The NFAC is directed to pass a detailed order on merits after considering the assessee's submissions and evidence, ensuring a proper opportunity of being heard.
What were the facts?
The assessee filed an appeal against an order passed by the NFAC. The assessee's representative argued that a proper opportunity was not provided due to technological limitations and lack of awareness of notices.
What were the issues?
Whether the assessee was provided with a proper opportunity of being heard before the NFAC passed its order.
AI-generated summary — verify with the full judgment below
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.
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