NAYEEM ISMAIL KHAN,AURNGABAD vs THE INCOME TAX OFFICER, WARD-3(2), AURANGABAD

Income Tax Appellate Tribunal, SMC BENCH, PUNE

Before: SHRI R.S. SYAL

For Appellant: Shri Kishor B. Phadke

For Respondent: Shri Arvind Desai

आदेश / ORDER

PER R.S. SYAL, VP:

This appeal by the assessee arises out of the ex parte order dated

24-08-2023 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

2014-15.

Heard the rival submissions and perused the relevant material on

record. It is seen that the assessment order in this case was passed

u/s.143(3) r.w.s.147 of the Act determining total income at

Rs.17,04,849/-. The ld. CIT(A) dismissed the appeal of the assessee

2 ITA No. 1043/PUN/2023 Nayeem Ismail Khan

for non-prosecution by the assessee due to several non-appearances.

The ld. AR submitted that the assessee’s case was not represented

before the ld. first appellate authority because of notices issued on the

e-mail id remained unnoticed. As such, the assessee was not aware of

the notices. 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 06th November, 2023.

Sd/- (R.S.SYAL) VICE PRESIDENT

पुणे Pune; �दनांक Dated : 06th November, 2023 Satish

3 ITA No. 1043/PUN/2023 Nayeem Ismail Khan

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order is forwarded to: 1. अपीलाथ� / The Appellant; 2. ��यथ� / The Respondent; 3. The Pr.CIT concerned िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, 4. SMC, Pune / DR, ITAT, Pune गाड� फाईल / Guard file 5.

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 06-11-2023 Sr.PS 2. Draft placed before author 06-11-2023 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *

NAYEEM ISMAIL KHAN,AURNGABAD vs. THE INCOME TAX OFFICER, WARD-3(2), AURANGABAD