BHANJI AMBAVI PATEL,THANE vs. ITO, WARD 1(1), THANE, THANE

The present appeal has been filed by the assessee challenging the impugned order 06.02.2024, passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi (‘Ld. CIT(A)’) for the assessment year 2014-15.

At the very outset, I noticed that assessee was ex-parte before the Ld. CIT(A), in this regard Ld. AR submitted that the assessee had engaged services of Shri Kailash Sangoi and 2 Bhanji Ambavi Patel, Mumbai the e-mail ID and phone number in Form -35 was that of Shri Kailash Sangoi, unfortunately he expired on 23.10.2016 and because of this reason assessee was unaware regarding the dates of hearing of the appeal and hence could not appear before Ld. CIT(A) and in this regard death certificate of the accountant and affidavit of the assessee has been filed. On the other hand the Ld. DR controverter the submissions made by the Ld. AR

Be that as it may, in our view the interest of justice would be met in case the lis between the parties is decided on merits after providing fair opportunity of hearing to both the parties. Therefore, considering the above factual and legal position, the Bench feels that the ends of justice would be met only if the matter is restored back to the file of the CIT(A). And in case proper and sufficient opportunity is not given to the asessee then in that eventuality the rights of the assessee shall be prejudice. Thus keeping in view the above, factual position, the present appeal of the assessee is restored to the file of CIT(A) for deciding it afresh on merits 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.