MUBARAK STORE,PORT BLAIR vs. A.C.I.T., CIRCLE - 3(2), PORT BLAIR, PORT BLAIR

Per Bench : This is an appeal filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/NFAC/S/250/2023-24/1056887875(1) dated 09.10.2023 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2017-18. 2. Shri Akkal Dudhewala, AR appeared on behalf of the assessee and Ms. Rama Choudhary, Sr. DR appeared on behalf of the revenue. 3. Appeal of the assessee is time barred by 220 days. A separate application for condonation of delay dated 03.07.2024 has been placed in 2 Mubarak Store AY: 2017-18

file. Considering the averments made in the application, we condone the delay and admit the appeal for hearing.
4. The Ld. AR of the assessee submitted that the order passed by the ld.
CIT(A) is an ex parte order and is a non speaking order without providing adequate opportunity of being heard to the assessee. Hence, the ld. AR prayed before the Bench to set aside the order of the Ld. CIT(A) and restore the issue to the file of the Assessing Officer for adjudication afresh. Ld. Sr.
DR opposed this prayer of the assessee.
5. Since the assessee not being afforded sufficient opportunity of hearing before the Ld. CIT(A) could not present himself in the appellate proceedings, keeping this in mind and also treating this attitude against the principles of natural justice, we are of the view that the assessee should be granted one more opportunity. This being so, the issue in this appeal is restored to the file of the Assessing Officer for de novo assessment after affording adequate opportunity of being heard to the assessee. The assessee is also directed to appear before the Assessing Officer on the date of hearing diligently and without any fail.
6. In the result, the appeal of the assessee is allowed for statistical purposes,
Order dictated and pronounced in the open court. (Rakesh Mishra)
Judicial Member

Dated: 3rd March, 2025
JD, Sr. P.S.

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Mubarak Store AY: 2017-18

Copy to:
1. The Appellant: Mubarak Store
2. The Respondent. ACIT, Circle-3(1), Kolkata
3. CIT(A), NFAC, Delhi
4. Pr. CIT
5. DR, ITAT, Kolkata.