EXPAT PROPERTIES INDIA LIMITED,BENGALURU vs. DCIT, CIRCLE-2(2)(1), BANGALORE

Per Prakash Chand Yadav, Judicial Member

The present appeal of the assessee is arising out of the order of the ld. CIT(Appeals), National Faceless Appeal Centre, Delhi (NFAC) dated
04.10.2024
having
DIN
ITBA/NFAC/S/250/2024-25/
1069425274(1) and relates to assessment year 2018-19. 2. The assessee has raised 7 grounds of appeal. However, at the outset, the ld. counsel for the assessee pointed out that the CIT(A) has Page 2 of 3

passed ex parte order and hence in the interest of justice, the matter may kindly be restored to the file of the ld. CIT(A).
3. The ld. DR appearing on behalf of the revenue has pointed out that the ld. CIT(A) has granted adjournments and provided accommodation to the assessee upto 2½ years and therefore seeing the non-cooperation from the side of the assessee, the ld. CIT(A) has dismissed the appeal without hearing the assessee.
4. We have heard the rival submissions and perused the material on record. We observe that the ld. CIT(A) has provided ample opportunities to the assessee, however, the assessee could not appear before the ld. CIT(A). When the Bench asked for the reasons for non- appearance before the ld. CIT(A), the ld. counsel for the assessee averred that one of the CA of the company who has handling the tax matters passed away during Covid-19 period, due to which the assessee was not in a possession of the documents to be filed with CIT(A) office hence could not be able to appear before the ld. CIT(A).
5. Considering the facts of the case, we deem it appropriate to restore the matter to the file of CIT(Appeals), provided that the assessee will deposit an amount of Rs.10,000/- (Rs. Ten Thousand
Only) with the income tax department under the head ‘Others’ and provide the challan to the office of the ld. CIT(A). Needless to say that the ld. CIT(A) will grant proper opportunities to the assessee before passing any order. It is also clarified that in case the assessee would
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take unnecessary adjournments and in case of further default, the assessee shall not be entitled for any leniency.
6. In the result, the appeal of the assessee is allowed for statistical purposes.
Pronounced in the open court on this 20th day of January, 2025. ( LAXMI PRASAD SAHU )
JUDICIAL MEMBER

Bangalore,
Dated, the 20th January, 2025. /Desai S Murthy /

Copy to:

By order