MR. AHOK KUMAR AJAY,CHENNAI vs. ACIT, NON CORPORATE WARD-9(1), CHENNAI

आदेश / O R D E R

PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the

Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter in

short "the Ld.CIT(A)”), Delhi, dated 23.01.2024 for the Assessment Year

(hereinafter in short "AY”) 2012-13.

Ld.CIT(A) having passed the impugned order ex parte qua assessee.

Having perused the impugned order, we note that several notices were

ITA No.747/Chny/2024 (AY 2012-13) Ahok Kumar Ajay :: 2 ::

issued by the Ld.CIT(A). And since, assessee did not respond, the

Ld.CIT(A) has passed the impugned order without going into the merits of

the case. It was pointed out by the Ld.AR of the assessee that the

assessee was not in receipt of the notices as alleged to have been sent to

the assessee. Taking into consideration of the fact that the Ld.CIT(A) has

not passed an order in accordance with sub-section (6) of sec.250 of the

Income Tax Act, 1961 (hereinafter in short "the Act”), we are inclined to

grant one more opportunity to the assessee for the ends of justice and

fair play. Therefore, we set-aside the impugned order of the Ld.CIT(A)

and restore the appeal back to the file of the Ld.CIT(A) to decide the

grounds of appeal in accordance to law. The Ld.AR has undertaken to be

diligent and appear before the Ld.CIT(A) and file written

submissions/relevant documents to substantiate its grounds of appeal.

The Ld.CIT(A) is directed to adjudicate the grounds of appeal in

accordance with sec.250(6) of the Act after hearing the assessee.

purposes.

Order pronounced on the 25th day of June, 2024, in Chennai.

Sd/- Sd/- (मनोज कुमार अ�वाल) (एबी टी. वक�) (MANOJ KUMAR AGGARWAL) (ABY T. VARKEY) लेखा सद�य/ACCOUNTANT MEMBER �याियक सद�य/JUDICIAL MEMBER

ITA No.747/Chny/2024 (AY 2012-13) Ahok Kumar Ajay :: 3 :: चे�ई/Chennai, �दनांक/Dated: 25th June, 2024. TLN, Sr.PS आदेश क� �ितिलिप अ�ेिषत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3. आयकरआयु�/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय�ितिनिध/DR 5. गाड�फाईल/GF