HORTICULTURAL PRODUCERS COOPERATIVE MARKETING AND PROCESSING SOCIETY LIMITED,BENGALURU vs. INCOME-TAX OFFICER, WARD-5(2)(1), BENGALURU

This appeal is filed by the assessee against the DIN & Order No.ITBA/NFAC/S/250/2023-24/1055022181(1) dated 10.08.2023 of the CIT(Appeals), National Faceless Appeal Centre, Delhi [NFAC], for the AY 2020-21.

At the very outset, we noticed that the appeal of the assessee before the first appellate authority (FAA) has been decided ex parte. The reason for deciding the appeal by the FAA ex parte was that several notices issued from the Office of the first appellate authority for filing written submission was not complied with by the assessee.

The learned AR submitted that the appeal had migrated to National Faceless Appeal Centre (NFAC) and the hearing notices issued were never received by the assessee. In the interest of justice and equity, the learned AR submits that the matter may be restored to the files of the CIT(A) for fresh consideration on merits.

The learned Departmental Representative supported the order of the A.O. and the CIT(A).

We have heard rival submissions and perused the material on record. The appeal of the assessee migrated to NFAC. It is stated by the learned AR that the hearing notice issued by NFAC were not received by the assessee. In the interest of justice and equity, we are of the view that one more opportunity ought to be provided to the assessee. Accordingly, the matter is restored to the file of the CIT(A) for fresh consideration and decision as per law. The assessee is directed to co-operate with the Revenue and shall not seek adjournments in the matter without any valid reasons. It is ordered accordingly.