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Facts
The assessee filed an appeal against the order of NFAC for assessment year 2017-18. The NFAC had dismissed the assessee's appeal for not prosecuting the case before them. The assessee's AR submitted that the assessee failed to notice a digital notice due to unfamiliarity with the portal.
Held
The Tribunal acknowledged the assessee's submission and agreed to grant another opportunity for hearing. The issue was remitted to the file of the CIT(A) to decide afresh after providing a hearing to the assessee.
Key Issues
Whether the assessee should be given another opportunity to present their case before the CIT(A) after failing to appear due to digital notice issues.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, “B’’ BENCH: BANGALORE
Before: SHRI GEORGE GEORGE K. & SHRI CHANDRA POOJARI
PER CHANDRA POOJARI, ACCOUNTANT MEMBER:
This appeal by assessee is against the order of NFAC for the assessment year 2017-18 dated 10.11.2023.
In this case, assessment order u/s 143(3) of the Income Tax Act, 1961 (in short “The Act”) dated 24.12.2019 for the assessment year 2017-18 was passed against which assessee went in appeal before CIT(A) and the ld. CIT(A) vide order dated 10.11.2023 has dismissed the appeal of the assessee for not prosecuting the same before NFAC. Against this 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, she prayed that one more
Vinay Sureshbabu Illur, Bagalkot
Page 2 of 2 opportunity of hearing may be given before the ld. CIT(A). We accede to the request of the ld. A.R. 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. 4. In the result, appeal of the assessee is partly allowed for statistical purposes. Order pronounced in the open court on 17th Jan, 2024