NEMATUNNISA NAZER HUSAIN JAFRI,AURANGABAD vs. INCOME TAX OFFICER, WARD 2(3), AURANGABAD, AURANGABAD

This appeal by the assessee arises out of the ex parte order dated 05-07-2023 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 2011-12.

This appeal is time barred by about 89 days. The assessee has filed an affidavit stating the reasons which led to the late filing. I am satisfied with the reasons so stated. Therefore, the delay is condoned and the instant appeal is admitted for disposal on merits.

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.144 r.w.s.147 of the Act determining total income at Rs.27.03 lakh as against the returned income of Rs.3.37 lakh. The ld. CIT(A) also dismissed the appeal by means of an ex parte order in the absence of the assessee. In view of the facts obtaining in the instant case where both the assessment as well as the first appellate orders have been passed in the absence of the assessee, and considering the request made on behalf of the assessee, 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 AO with a direction to pass the assessment order 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 her case in the fresh assessment.

In the result, the appeal is allowed for statistical purposes.