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Income Tax Appellate Tribunal, “B” BENCH KOLKATA
Before: Shri Sanjay Garg & Shri Sanjay Awasthi
Per Sanjay Awasthi, Accountant Member :
The present appeal has been preferred by the assessee against the order dated 26.06.2024 of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the “Ld. CIT(A)”] passed u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) for AY 2017-18.
No one has appeared on behalf of the assessee despite notice, however, a perusal of the grounds of appeal
of the assessee shows that the matter can be decided after hearing the Ld. DR. As pointed out by the Ld. DR, the impugned order of the Ld. CIT(A) is an ex parte order.
3. Averments made by the assessee in this respect in the grounds of appeal itself are that the Ld. CIT(A) did not send the notice at the correct address of the assessee as the notices were sent through e-mail and mobile no. of previous Accountant of the assessee. A perusal of the assessment order and the order of Ld. CIT(A) reveals that the assessee could not file proper details and submit explanation relevant for this case before the lower authorities. Ld. DR also conceded that it will be proper to restore the matter to the file of the AO to decide the issues afresh after giving proper opportunity to the assessee to represent its case. It is to be mentioned that in Form 36 before us the assessee has mentioned its address, phone no. and e-mail as under: Address Phone No. e-mail Dakhin Kolsur, Ranihati, 8420541166 itsujoydutta@gmail.com PS Deganga, Dist. North
24. Parganas, Pin-743438.
The Assessing Officer will issue the notice at the aforesaid address to the assessee. The assessee is also directed to promptly reply to the notice and present its case before the Assessing Officer. The Assessing Officer, therefore, will decide/pass the assessment order afresh. Appeal of the assessee is treated as allowed for statistical purposes.