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Facts
The assessee filed an appeal against the order of the Ld.CIT(A)/NFAC. The assessee's AR submitted that notices were sent to an incorrect email address, while the correct email address was provided in Form 35 and on the Income Tax Portal. The Ld.DR objected to the remand request but could not controvert the AR's submissions.
Held
The Tribunal noted that there was a bonafide reason for the assessee's inability to attend the hearing before the first appellate authority. Considering the submissions and in the interest of justice, the Tribunal decided to remit the appeal back to the Ld.CIT(A)/NFAC.
Key Issues
Whether the appeal should be remanded to the Ld.CIT(A)/NFAC for a fresh decision on merits due to incorrect service of notices.
Sections Cited
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Income Tax Appellate Tribunal, “G” BENCH, MUMBAI
Before: SMT. BEENA PILLAI, JM & SHRI PRABHASH SHANKAR, AM
(Assessment Year: 2018-19) Gautam Patel ACIT, Circle – 19(1), 7, Noor Mansion, Mumbai. Chowpatty, Sea face, Vs. Grant Road, Mumbai – 400007. PAN:ADJPP3604P Appellant : Respondent Appellant /Assessee by : Shri Tanmay Milind Phadke- Advocate Revenue / Respondent by : Shri Bhangepatil Pushkaraj Ramesh- Sr. A.R. Date of Hearing : 30.10.2024 Date of Pronouncement : 12.11.2024 O R D E R Per Beena Pillai, JM: Present appeal has filed by the assessee against order dated 11/07/2024 passed by Ld.CIT(A)/NFAC for assessment year 2018- 19.