SURESHKUMAR PARASMAL JAIN,KALYAN vs. INCOME TAX OFFICER WARD 3(4), KALYAN

This appeal by the assessee is preferred against the order dated 14.11.2023 by National Faceless Appeal Centre, Delhi [hereinafter in short “Ld. CIT(A)”] pertaining to A.Y.2014-15.

The sum and substance of the grievance of the assessee is that the Ld. CIT(A) erred in confirming the assessment by an exparte order

At the very outset, the counsel pointed out that the assessee could not attend the Appellate Proceedings as the notice was not received by the assessee. It is the say of the counsel that given an opportunity the assessee will update its E-Mail ID and attend the proceedings.

On such concession, in the interest of justice and fair play, we restore the issue to the file of the Ld. CIT(A). Ld. CIT(A) is directed to decide the appeal afresh, after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is directed to update its E-Mail ID and inform the authorities as early as possible.

In the result, appeal filed by the assessee is allowed for statistical purpose.