JAY VEER,G.B/NAGAR vs. ITO, WARD -5(1)(5), G.B.NAGAR

The instant appeal filed by the assessee is directed against the order dated 19.07.2023 passed by the CIT(A) National Faceless Appeal Centre (NFAC), Delhi, arising out of the Assessment order dated 10.12.2019 passed by the ITO, Ward-5(1)(5) Gautam Budh Nagar, Under Section 144/147 of the Income Tax Act (hereinafter referred to as ‘the Act’) for Assessment Year 2016-17.

None appeared for the assessee at the time of call. As it appears from the orders passed by the authorities below that the assessee did not appear before them, neither before the AO nor before the CIT(A), thus, the matter has not been decided on merit. In my view, in order to prevent the miscarriage of justice, the assessee be given a further opportunity to represent its case before the authorities below. Hence, appeal is disposed of by remitting the issue to the file of the Ld. A.O for his consideration afresh. Upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which assessee may choose to file at the time of hearing of the matter. Assessee’s appeal is, thus, allowed for statistical purposes.

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