NIPESH BHUPATRAI PAREKH,MUMBAI vs. DCIT , MUMBAI

1. The present appeal has been filed by the assessee challenging the impugned order 14.11.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi / CIT(A), for the A.Y 2018- 19.

At the very outset, we noticed that assessee was ex- parte before the Ld. CIT(A) and in this regard a detailed affidavit has been filed by the assessee thereby specifically mentioning that “he had appointed Mr. Hemant Mulchand Shah, Chartered Accountant to represent his case before the NFAC and believed and in trusted his assurances that he shall be appearing before the concerned authorities and would watch the interest of the assessee. However, the assessee came to know that the said representative have been taking adjournments and had not watched the interest of the assessee. Later on it was found that the said representative was preoccupied with his audit assignments and could not appear before NFAC and thus NFAC decided the case ex-parte.

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.