TEJAL NILESH SORTHI,NEAR CIVIL COURT,DAHANU ROAD,P vs. INCOME TAX OFFICER, WARD 5, PALGHAR

Per : Narender Kumar Choudhry, Judicial Member:

This appeal has been preferred by the Assessee against the order dated 25.01.2024, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) under section 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2017-18.

3. The Assessee, being aggrieved, challenged the said addition before the then Ld. Commissioner, however, as it appears from the para 3 of the impugned order that despite sending various notices the Assessee made no compliance and therefore in the absence of relevant information/documents and due to the non-compliance by the Assessee, the Ld. Commissioner ultimately dismissed the appeal of the Assessee in limine and without discussing anything on the merits of the case. The conduct of the Assessee seems to be non-compliant and therefore the Assessee does not deserve any leniency. However, considering the peculiar facts in totality that the Ld. Commissioner failed to decide the appeal on merits and therefore for the just decision of the case and for substantial justice, the case is remanded to the file of the Ld. Commissioner for decision afresh, however, subject to deposit of Rs.1000/- as a token cost which is to be deposited in the Revenue Department within 30 days from the receipt of this order. Suffice to say the Ld. Commissioner shall afford reasonable opportunity to the Assessee to substantiate her claim. We clarify that in case of further default, the Assessee shall not be entitled for any leniency.