RISHABH BHATIA,PANIPAT, HARYANA vs. INCOME TAX OFFICER, PANIPAT, HARYANA

PER MADHUMITA ROY, JM:

The instant appeal filed by the assessee is against the order dated 29.07.2024 passed by the Ld. Commissioner of Income Tax
(Appeals), National Faceless Appeal Centre (NFAC), Delhi arising out of the order dated 28.12.2019 passed u/s 143(3) of the Act by the Assessing Officer, Ward-5, Panipat [hereinafter referred to as ‘the Act’] for Assessment Year 2017-18. 2. The appeal was barred by limitation for 18 days, in support of which the application for condonation of delay has been filed by the assessee, perusal of which, it appears that due to an inadvertent
3. At the very threshold, the Ld. Counsel for the assessee submitted before us, that before the Ld. CIT(A) the assessee could not appear inspite of notices being sent upon him and further that adjournments were sought for as he was busy for gathering materials from ample sources. Though such submission made by the assessee has been duly recorded by the Ld. CIT(A), the said authority passed the order ex-parte confirming addition made by the Ld. AO due to such non-compliance made by the assessee. In that view of the matter, the Ld. Counsel appearing for the assessee humbly prays for further opportunities of being heard to the assessee to get the issue considered on merit by the authorities below afresh. Eventually such prayer made by the Ld. AO, has not been confronted by the Ld. DR with all his fairness.
Order pronounced in the open court on 07/4/2025. (ANNAPURNA GUPTA) (MADHUMITA ROY)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 09/04/2025

PK/Sr. Ps