SHRIKANT VINAYAKRAO TAYDE,DHULE vs. INCOME TAX OFFICER, WARD-2, DHULE, DHULE

This appeal by the assessee arises out of the ex parte order dated 28-07-2023 passed by the 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 2013-14.

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.144 r.w.s.147 of the Act determining total income at Rs.22,98,447/-. The ld. CIT(A) also passed ex parte order qua the assessee, dismissing the appeal by observing as under :

The ld. AR submitted that the assessee’s case was not effectively represented before the authorities because of the non-observance of e-mail by the assessee. Further, the assessee would like to place certain additional evidence to substantiate his case. He thus prayed for granting another opportunity. In view of the facts obtaining in the instant case, where both the assessment as well as the first appellate orders have been passed in the absence of the assessee, 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 AO with a direction to pass the assessment order 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 assessment.

In the result, the appeal is allowed for statistical purposes.