NARESH KHELDAS FULWANI,NASHIK vs. INCOME TAX OFFICER, WARD-1, MALEGAON, NASHIK

This appeal by the assessee arises out of the ex parte order dated 18-10-2023 passed by the ld. CIT(A) in National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2015-16.

I have heard both the sides and perused the relevant material on record. It is seen that the assessment order in this case was passed u/s.143(3) of the Act determining total income at Rs.19.51 lakh as against the returned income of Rs.6.71 lakh. The ld. CIT(A) dismissed the appeal by means of an ex parte order in the absence of the assessee. The ld. AR submitted that the assessee’s case could not be represented before the ld. first appellate authority because the notices were issued at the e-mail id of the earlier counsel who was associated with the assessee at the assessment stage, despite the assessee’s own address also available with the Department. He thus prayed for granting another opportunity. In view of the facts obtaining in the instant case, I am of the opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the ld. CIT(A) with a direction to decide the appeal afresh as per law after allowing a reasonable opportunity of hearing to the assessee. I order accordingly. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of his case in the fresh proceedings .

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 28th December, 2023.