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Facts
The assessee's appeals were dismissed by the NFAC for non-prosecution for assessment years 2013-14 and 2018-19. The assessee then appealed to the ITAT.
Held
The ITAT acknowledged that the assessee was not well-versed with the Income Tax Portal and missed digital notices. The tribunal granted an opportunity for a fresh hearing before the CIT(A).
Key Issues
Whether the assessee should be granted a fresh opportunity for hearing before the CIT(A) after their appeals were dismissed for non-prosecution.
Sections Cited
147, 144, 144B
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Income Tax Appellate Tribunal, ‘A’ BENCH : BANGALORE
Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI
Date of Hearing : 31-01-2024 Date of Pronouncement : 31-01-2024 ORDER PER BEENA PILLAI, JUDICIAL MEMBER These appeals by assessee are against the separate orders of NFAC for the assessment years 2013-14 and 2018-19 both dated 26.10.2023.
In this case, assessment order u/s 147 r.w.s. 144 r.w.s. 144B of the Act dated 28/03/2022 for the assessment year 2013-14
Page 2 of 3 & 1077/Bang/2023 and assessment order u/s. 144 r.w.s. 144B dated 26/04/2021 for assessment year 2018-19 were passed against which the assessee preferred appeals before the Ld.CIT(A). The NFAC vide separate orders both dated 26.10.2023 dismissed the appeals of the assessee for non prosecution. Against these orders, the assessee is in appeal before us.
Before us, ld. A.R. submitted that assessee is not well versed in Income Tax Portal and failed to notice about the notice issued by the department digitally. Hence, he prayed that one more opportunity of hearing may be given before the Ld. CIT(A). We accede to the request of the Ld. A.Rs. and remit the issue in dispute to the file of Ld.CIT(A) to decide the same afresh after giving an opportunity of hearing to the assessee.
In the result, both the appeals filed by the assessee stands partly allowed for statistical purposes. Order pronounced in the open court on 31st January, 2024.