DS MARINE REPAIRS,MUMBAI vs. ITO 27(1)(1), NAVI MUMBAI

The present appeal has been preferred by the Assessee challenging the ex-parte order dated, 24/10/2024, passed by National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’] under Section 250 of the Income-Tax Act, 1961 [hereinafter referred to as ‘the Act’] whereby the CIT(A) had dismissed the appeal preferred by the Assessee against the Assessment Order, dated 26/12/2022, passed under Section 143(3) of the Act for the Assessment Year 2021-2022.

When the appeal taken up for hearing, the Learned Authorised Representative for the Assessee, at the outset, pleaded that the order passed by the CIT(A) be set aside and the appeal be restored to the file of CIT(A) for adjudication on merits. It was Assessment Year 2012-2013 submitted that the Appellant did not receive notice of hearing issued by the CIT(A) and was, therefore, proceeded ex-parte. It was submitted that in appeal memorandum, in Form 35, filed before the CIT(A) the Assessee had stated email address as dsmarine24@gmail.com. However, the notices were sent by the CIT(A) at a different email address (i.e.rameshsunilit@hotmail.com) belonging to the earlier tax consultant of the Assessee. In support of the aforesaid submissions, the Learned Authorised Representative for the Assessee placed on record printout from the Income Tax Business Application Portal (ITBA) and affidavit sworn by the partner of the Assessee-Firm. 3. The Learned Departmental Representative could not controvert the factual averments made by the Learned Authorised Representative for the Assessee which were supported by documents. 4. On perusal of material on record and after taking note of the above said facts and circumstances of the present case, we set- aside the impugned ex-parte order, dated 24/10/2024, passed by the Learned CIT(A) and restore the appeal back to the file of CIT(A) with the directions to decide the grounds raised