TALCHER ANGUL MERAMUNDALI DEVELOPMENT AUTHORITY,ANGUL vs. INCOME TAX OFFICER, ANGUL WARD, ANGUL, ANGUL

Per Bench : These are the appeals filed by the assessee against the order dated 19.12.2023, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1058881946(1) and order dated 28.12.2023 passed in No.ITBA/NFAC/S/250/2023-24/1059154968(1) for the assessment years 2016-2017 & 2017-2018. 2. It was submitted by the ld. AR that the ld. CIT(A) has decided both the appeals of the assessee ex-parte. It was the submission that even the assessments in the case of the assessee were ex-parte assessments. It was the submission that the assessee is a local development authority in respect of Talcher, Angul, Meramundali Development Authority. It was the submission that the assessee functions with only four staffs and the assessee admittedly had not filed its return of income for the relevant assessment years. It was the submission that the assessee stood unrepresented before the lower authorities. It was the prayer that if the issues in both the appeals are restored to the file of AO, the assessee would cooperate in the assessment proceedings and sort out its tax affairs. It was the submission that the assessee may be granted sufficient opportunity of being heard to represent both the cases before the AO.

सत्यावऩत प्रतत //// आदेशानुसार/ BY ORDER,

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