SHEENA RANA MARAK,BYRNIHAT vs. NATIONAL FACELESS ASSESSMENT CENTRE (NFAC), DELHI
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Income Tax Appellate Tribunal, “GUWAHATI” BENCH, GUWAHATI
Before: DR. MANISH BORAD, HON’BLE & SHRI SONJOY SARMA, HON’BLE
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The present appeal is directed at the instance of the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter the “ld. CIT(A)”) dt. 21/03/2023, passed u/s 250 of the Income Tax Act, 1961 (“the Act’), for Assessment Year 2016-17. 2. Without prejudice to the Grounds raised before this Tribunal, the ld. Counsel for the assessee submitted that the ld. CIT(A) was not justified in passing an ex-parte order without providing any reasonable opportunity of hearing to the assessee. We have perused the impugned order and observed that during the course of appellate proceedings before the ld. CIT(A), various notices of hearing were issued but there was no response from the assessee and thus the ld. CIT(A) decided the appeal by confirming the action of the ld. Assessing Officer on account of non-appearance of the assessee. The Assessment Year: 2016-17 Sheena Rana Marak 2 ld. Counsel for the assessee prayed that the order of the ld. CIT(A) be set aside for fresh adjudication on merits.
The ld. D/R, though not leaving his grounds, raised no objection to the plea of the assessee.
In view of the above, in the interest of justice and being fair to both the parties, we deem it fit to restore the issue on merits raised in the instant appeal to the file of the ld. CIT(A), for de-novo adjudication, in accordance with law and after giving the assessee adequate opportunity of being heard. The ld. CIT(A) is thus directed to pass a speaking order after dealing with the merits of the case.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 16th October, 2023. (SONJOY SARMA) ACCOUNTANT MEMBER Kolkata, Dated 16/10/2023 *SC SrPs आदेश क" "ितिलिप अ"ेिषत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant
""यथ" / The Respondent 3. संबंिधत आयकर आयु" / Concerned Pr. CIT 4. आयकर आयु" अपील ( ) / The CIT(A)- 5. िवभागीय "ितिनिध ,आयकर अपीलीय अिधकरण, गुवाहाटी /DR,ITAT, Guwahati, 6. गाड" फाईल /Guard file.
आदेशानुसार/ BY ORDER,