No AI summary yet for this case.
Income Tax Appellate Tribunal, “SMC” BENCH CUTTACK
Before: SHRI GEORGE MATHAN
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 07.11.2023, passed in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1057741306(1) for the assessment year 2017-2018.
Ld. AR has filed an adjournment letter seeking two weeks time for filing of the paper book. However, a perusal of the order of the ld. CIT(A), shows that ld. CIT(A) has dismissed the appeal of the assessee on account of non-compliance on the part of the assessee. A further perusal of the order of the AO also shows that the assessment order has been passed ex-parte u/s.144 of the Act. This clearly shows the lackadaisical attitude of the assessee. Therefore, in the interest of justice, the issues in this appeals are restored to the file of the ld. AO for re-adjudication after granting the assessee adequate opportunity of hearing. Should the assessee continue with his lackadaisical attitude in regard to