Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM
O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee arises out of an ex-parte order passed by Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] on 04-01-2024 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s 147 r.w.s 144 of the Act on 26-03-2022. The assessee has failed to appear before any of lower authorities. The Ld. CIT(A) dismissed the appeal on the ground that appeal fees was paid for AY 2023-24 and not for this year. During hearing, Ld. AR submitted that the assessee has repaid the fees. The copy of the challan has been placed on record.
Since the assessee has removed the defect, we set aside the impugned order and restore the appeal back to the file of Ld. CIT(A) for de novo adjudication on merits after affording reasonable opportunity of hearing to the assessee. The assessee is directed to substantiate its case and supply the requisite information forthwith failing which Ld. CIT(A) shall be at liberty to proceed with disposal of appeal on merits on the basis of material on record.
The appeal stand allowed for statistical purposes. Order pronounced on 20th May, 2024.