SACHI MOLDING SOLUTIONS PRIVATE LIMITED,VALSAD vs. THE INCOME TAX OFFICER, TDS WARD-2, SURAT, SURAT

This appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, [hereinafter referred to as “Ld. CIT(A)”] dated 21.11.2024, under section 250 of the Income-tax Act, 1961 [in short “the Act”] for the Assessment Year 2013-14.

During the course of hearing, before us, the assessee submitted that no notice received at the time of proceedings u/s 201(1)/201(1A), and the ld. CIT(A) has also passed an ex-parte order.

On perusal of the records, it is observed that the assessee was afforded sufficient opportunities of hearing given to the appellant, but the assessee failed to furnish requisite explanations and reply before the Ld. CIT(A). Consequently, the Ld. CIT(A), based on the material available on record, upheld the action of the AO and dismissed the appeal of the assessee as ex-parte. We also find that the assessee remained non-compliant before the Ld. CIT(A) and failed or furnish any documentary Asst. Year : 2013-14 - 2– evidence to substantiate his claim. Before us, the Ld. Counsel for the assessee prayed that one more opportunity may be given, all necessary details, clarifications, and explanations would be furnished to the revenue authorities.