DINESH LOKNATH POOJARY,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, NEW DELHI

At the very outset, the ld counsel of the assessee submitted that the assessment has been made ex parte and the ld. DRP has followed suit. The ld AR stated that the assessee is an NRI and not filing return in India and therefore there was a communication issues on receipts of notices which prevented him from presenting his case before the AO. Further the ld DRP held the assessee Form 35A as not filed as it was filed in wrong juri iction at Mumbai. It was prayed for restoring the matter to the AO.

Per contra, the ld. DR relied upon the orders of the authorities below.

We have heard the rival submissions and have perused the relevant material on record. In view of the above facts and circumstances and in the interest of justice and fair play, we deem it fit to restore the matter back to the file of the ld. AO to decide the issues afresh after allowing adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information /documents as required by the authorities.

In the result, appeal of assessee in ITA No. 5810/DEL/2024 is allowed for statistical purposes. Order pronounced in open court on 29.05.2025. [VIJAY PAL RAO]