FOODIZ INTERNATIONAL PRIVATE LIMITED,CUTTACK vs ASSESSING OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

Income Tax Appellate Tribunal, “SMC” BENCH CUTTACK

Before: SHRI GEORGE MATHAN

Hearing: 29/04/2024Pronounced: 29/04/2024

O R D E R This is an appeal filed by the assessee against the order of the ld CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 29.12.2023, passed in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1059195379 (1) for the assessment year 2013-2014.

It was submitted by the ld. AR that the appeal of the assessee has been dismissed for non-compliance of the notices issued by the ld. CIT(A). It was the submission that the assessee may be granted another opportunity of being heard before the ld. CIT(A). It was the submission that if the issues are restored to the file of ld. CIT(A), the assessee would be in a position to represent its case properly.

In reply, ld. Sr. DR vehemently supported the orders of the ld. AO and ld. CIT(A).

I have considered the rival submissions. A perusal of the para 4.1 of the impugned order, clearly shows that there was non-compliance of the notices issued by the ld. CIT(A) by the assessee, resulting into dismissal

FOODIZ INTERNATIONAL PRIVATE LIMITED,CUTTACK vs. ASSESSING OFFICER, NATIONAL FACELESS ASSESSMENT CENTRE, DELHI