MAA HINGULA COAL TRANSPORT PARTNERSHIP FIRM,ANGUL vs. NFAC, NFAC, DELHI

आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 20.10.2023, in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1057261663(1) for the assessment year 2021-2022. 2. Ld. AR submitted that the assessee has been unrepresented before the ld. CIT(A). it was the submission that even the appeal of the assessee has been delayed by 88 days. It was the submission that the assessee had not been receiving any of the notices to the address given by the CA

2 ITA No.131/CTK/2024 of the assessee and the assessee was not getting any information from the authorized representative. It was the submission that when the assessee came to know about the default, immediately has taken remedial measure. It was prayed that the delay may be condoned and the issues may kindly be restored to the file of AO. It was the submission that before the AO, the assessee has been partly unrepresented and the required evidences have also not been produced before the AO. 3. In reply, ld. CIT-DR requested to uphold the orders of the lower authorities. It was the submission that if the Tribunal is proposing to restore the issue to the file of AO, it must be considered the fact that the issues have been restored on account of failure on the part of the assessee. 4. We have considered the rival submissions. On perusal of the assessment order shows that the assessee has provided part submission in the course of assessment proceedings. A perusal of the order of the ld. CIT(A) shows that four opportunities have been granted and the notices have been issued to the address mentioned in Form 35, which seems to be that of representative of the assessee. The affidavit filed by the assessee is also not found to be false. This being so, delay in filing the appeal is condoned and the appeal is disposed off on merits. Considering the fact that the assessee did get notices in the course of assessment proceedings but had not got full compliance on the failure to represent the case properly. This being so, in the interest of justice, the issues are restored to the file of the AO for readjudication afresh after providing

3 ITA No.131/CTK/2024 opportunity of being heard to the assessee. The assessee is directed to cooperate in the readjudication proceeding before the AO positively. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 20/05/2024. Sd/- Sd/- (MANISH AGARWAL) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 20/05/2024 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant- Maa Hingula Coal Transport Partnership Firm, At: Kusumpal, PO: Gopal Prasad Via Dera, Angul-759103 प्रत्यथी / The Respondent- 2. NFAC, Delhi आयकर आयुक्त(अऩीऱ) / The CIT(A), 3. आयकर आयुक्त / CIT 4. 5. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack गार्ड पाईऱ / Guard file. 6. सत्यावऩत प्रतत //True Copy// आदेशानुसार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack