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Income Tax Appellate Tribunal, SMC BENCH, PUNE
Before: SHRI R.S. SYAL
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 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.