NAFEES AHMED VARSALA,NUNGAMBAKKAM vs. THE INCOME TAX OFFICER NON CORPORATE CIRCLE 4(1), NUNGAMBAKKAM

The Ld.AR submitted that the FAA had dismissed the appeal of the assessee by passing an ex-parte order stating that the assessee has not responded to the hearing notices and had not furnished any supporting, relevant and cogent arguments/ averments. The Ld.AR submitted that the assessee has filed written submissions on 07.11.2024 in response to notice issued on 23.10.2024 in the ITBA portal, which was not considered by the FAA. In support of his submission, the Ld.AR has filed the copy of ‘e-proceedings response acknowledgement’. It was prayed in the interest of justice and equity, the issue may be restored to the files of the FAA as a last opportunity for proper representation of its case.

The ld.DR submitted that adequate opportunities were provided from the office of the FAA and there is no violation of principles of natural justice. Therefore, it was prayed the appeal of the assessee may be dismissed. :- 3 -: 5. We have heard rival submissions and perused the materials on record. The proceedings before FAA was ex-parte, since the assessee did not respond to various notices issued. We strongly deprecate the nonchalant attitude of the assessee in not responding to the notices issued from the offices of the FAA. We also note that the FAA had not taken note of the response filed by the assessee on 07.11.2024. Therefore, in the interest of justice and fair play, we are of the view that the matter ought to be restored to the files of the FAA. Accordingly, the matter is remitted to the files of the FAA for fresh adjudication. The FAA shall afford reasonable opportunity of hearing to the assessee. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Ĥ×यथȸ/Respondent 3. आयकर आयुÈत /CIT, Chennai 4. ͪवभागीय ĤǓतǓनͬध/DR

गाड[ फाईल/GF.