HOTTEGOWDRA SHIVAPPA SHIVASHANKAR,DAVANGERE vs. INCOME TAX OFFICER, INCOME TAX DEPARTMENT NATIONAL FACELESS APPEAL CENTRE (NFAC), DELHI, DELHI

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ITA 793/BANG/2024Status: DisposedITAT Bangalore26 June 2024AY 2017-18Bench: SHRI CHANDRA POOJARI (Accountant Member), SHRI PRAKASH CHAND YADAV (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the NFAC dismissed the appeal for non-prosecution due to the assessee's lack of familiarity with the ITBA portal. In the interest of justice, the matter was remitted back to the NFAC for a decision on merits after granting a hearing.

What were the facts?

The assessee's appeal against the NFAC order for AY 2017-18 was dismissed for non-prosecution. The assessee's AR argued that the assessee was unfamiliar with the ITBA portal and missed notices, requesting another opportunity.

What were the issues?

Whether the NFAC was justified in dismissing the appeal for non-prosecution without considering the assessee's unfamiliarity with the ITBA portal.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE

Before: SHRI CHANDRA POOJARI & SHRI PRAKASH CHAND YADAV

For Appellant: Smt. Prathibha R., A.R
For Respondent: Ms. Neha Sahay, D.R
Hearing: 26.06.2024Pronounced: 26.06.2024

PER CHANDRA POOJARI, ACCOUNTANT MEMBER:

1.

This appeal by assessee is directed against the order of NFAC for the assessment year 2017-18 dated 8.3.2024.

2.

The main issue in this appeal is that the NFAC dismissed the appeal in limine for non-prosecution for the reason that assessee has not availed the opportunities given by the NFAC on 14.9.2022, 28.11.2023, 8.12.2023, 19.12.2023 and 28.2.2024.

3.

The ld. A.R. submitted that assessee was not well versed in ITBA Portal and failed to take note of the various notices sent by the NFAC through e-mail. Hence, she prayed that one more opportunity may be given to the assessee at the end of NFAC.

4.

Considering the argument of ld. A.R., we are of the opinion that NFAC dismissed the appeal for non-prosecution, whereas the assessee was not well versed in the ITBA portal. Hence, in the interest of justice, it is appropriate to remit the issue to the file of Hottegowdra Shivappa Shivashankar, Davangere Page 2 of 2 NFAC to decide the same on merit after giving an opportunity of hearing to the assessee. 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 26th June, 2024

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