M/S. PRIMARY CO-OPERATIVE AGRICULTURE AND RURAL DEVELOPMENT BANK LTD., ,DAVANAGERE vs. INCOME TAX OFFICER, WARD-1, , DAVANAGERE

This is an appeal filed by the Revenue against the order passed by the NFAC, New Delhi dated 21/08/2023 in DIN No. ITBA/ NFAC/S/ 250/ 2023-24/1055291177(1) for the assessment year 2017-18.

In the present case, the ld. CIT(A) has issued several notices communicating the dates of hearing of the appeal at the email dr.basu2575@gmail.com whereas the email.id given in Form No. 35 for the purpose of communication is pcardbankhonnali@yahoo.in Thus, it is transpired that the notices issued by the ld. CIT(A) communicating the dates of hearing were not received by the assessee and hence there was no compliance by the assessee. However, the ld. CIT(A) in the absence of any compliance by the assessee confirmed the order of the AO. Considering all these facts stated above, we find that it is a fit case, which needs to be re-visited at the level of ld. CIT(A).

Before parting, it is also noticed that there was also no compliance by the assessee during the assessment proceedings. Thus, if we set aside the issue to the file of the ld. CIT-A, then he has to call for the remand report from the AO on the documents to be filed by the assessee. This process will delay the proceedings to dispense the justice. Therefore, in the interest of justice and fair play, we are inclined to extend one more opportunity to the assessee to produce the necessary evidence and make necessary compliance before the AO. It is also directed to the assessee not to seek any adjournment with just cause. Hence, we set aside the issue to the file of the AO for necessary verification and fresh adjudication in the light of the above stated discussion and as per the provisions of law. Thus, the appeal filed by the assessee is hereby allowed for statistical purposes.

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