ELLAPPA RANGNATHAN ,BANGALORE vs. INCOME TAX OFFICER, WARD-3(3)(1), BANGALORE

This is an appeal filed by the assessee against the order of the NFAC, Delhi vide order dated 03/07/2024 in DIN No. ITBA/NFAC/S/250/2024- 25/1066371218(1) for the assessment year 2017-18.

At the outset, the ld. Counsel for the assessee fairly submitted that both the assessment order and the order of ld. CIT(E) are ex-parte to the assessee. According to the ld. AR, the assessee is a super Sr. citizen who could not keep a tract on the notices issued by the authorities below. It was also pointed out that it is also not known to Page 2 of 3 the assessee whose email.id was furnished in the Income Tax Return and in the appeal field before the ld. CIT(A). The ld. AR also submitted that now a fresh email.id has already furnished in Form – 36 which belongs to the Auditor of the assessee so as to keep a proper watch on the necessary communication.

The ld. AR also filed application for the admission of the additional evidences so as to address the issue raised by the revenue authorities. The ld. AR further assured to make necessary compliance before the AO and, therefore, requested to remit the issue to the file of the AO for fresh adjudication as per the provisions of law.

On the other hand, the ld. DR submitted that the necessary opportunities intimating the date of hearing to the assessee have already been granted to the assessee but the assessee failed to avail the same. As per the ld. DR the assessee should not be granted fresh opportunity.

We have heard the rival contentions of both the parties and perused the materials available on record. Considering the age of the assessee being super Sr. citizen and the undertakings given by the ld. AR for the assessee for making the necessary compliances, we, in the interest of justice and fair play deem fit it to grant one more opportunity to the assessee to represent his case before the AO. Accordingly, we set aside the issue to the file of the AO for fresh adjudication as per the provisions of law. Hence, the ground of appeal of the assessee is hereby allowed for statistical purposes.