PROTEAN E GOV TECHNOLOGIES LIMITED ,MUMBAI vs. DCIT 8(2)(1), MUMBAI

1. The present appeal has been filed by the revenue challenging the impugned order 19.12.2023 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2016-17.

At the very outset, we noticed that assessee was ex- parte before Ld. CIT(A) and in this regard it was submitted that the e-mail to which notice had been sent was non functional and hence not assessable to the assessee and after coming to know about the dismissal of the appeal, the assessee has promptly filed the present appeal and is seeking an opportunity of hearing. On the other hand Ld. DR contested the said appeal and requested for dismissal of the same.

After having heard both the parties and after perusal of material placed on record as well as orders passed by the revenue authorities and without going into the merits of the allegations and counter allegations, the bench is of the view that the ends of justice would be met only if the issues between the parties are decided on merits after providing fair opportunity of hearing.

Be that as it may, keeping in view the above position in mind, we are inclined to provide one more opportunity to the assessee to prove his case before the revenue authorities. Therefore, the present appeal is restored back to the file of Ld. CIT(A) for fresh adjudication by providing opportunity of hearing to the parties. The assessee shall not seek any adjournment on frivolous grounds and remain cooperative during the course of proceedings.

Before parting, we make it clear that our decision to restore the matter back to the file of Ld.CIT(A) shall in no way be construed as having any reflection or expression on the merits of the dispute which shall be adjudicated by the Ld. CIT(A) independently in accordance with law.

In the result, the appeal filed by the assessee stands allowed for statistical purposes.