KONIKA JEWELLERY PVT. LTD.,CHENNAI vs. ACIT, CORPORATE CIRCLE-4(2), CHENNAI

This appeal at the instance of the assessee is directed against Addl/Joint Commissioner of Income Tax(A)-1, Nashik, order dated 30.12.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2017- 18.

At the very outset, we notice that the CIT(A) has passed ex-parte order. The reason for deciding the appeal ex-parte was that the assessee did not reply to the notices issued from the office of the CIT(A). The ld.AR submitted that in the interest of justice and equity, one more opportunity may be provided to assessee to represent its case before the CIT(A).

The ld.DR supported the orders of CIT(A).

We have heard rival submissions and perused the material on record. The Office of the CIT(A) had issued two hearing notices directing the assessee to file certain details/documents. Since there was no response by the assessee to the notices issued, the CIT(A) passed ex-parte orders. It is the claim of the assessee that the notices issued through e-mail have been missed inadvertently since it was received in spam folder. We strongly deprecate the nonchalant attitude of the assessee in not responding to various notices issued from the Office of the CIT(A). However, in the interest of justice and equity, we are of the view that assessee ought to be provided with one more opportunity to represent its case and accordingly, the issues are restored to the files of the CIT(A). The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly.