SAURABH SUSHILKUMAR NEVATIA,SURAT vs. ITO, WARD 1(3)(5) NEW ITO, WARD 1(3)(1), SURAT

This appeal has been filed by the Assessee against the order dated 22.05.2024 passed by the Ld. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, [In short, “the CIT(A)] under Section 250 of the Income-tax Act, 1961 (“the Act”) for the Assessment Year 2016-17.

We have considered the rival submissions and carefully examined the material available on record. It is observed that the assessee did not comply with the notices issued during the assessment, which resulted in the passing of the ex-parte order. We note that the Ld. CIT(A) did not consider the delay of 137 days and dismissed the appeal without merit of the case. The Ld. AR of the assessee requested that one more opportunity may be given to plead the case before the lower authorities. In the interest of substantial justice, we are of the considered opinion that the assessee deserves one more opportunity to represent his case. Accordingly, we set aside the impugned order passed by the Asst. Year: 2011-12 - 2– Ld. CIT(A) and restore the matter to the file of the Assessing Officer for de novo adjudication in accordance with law, after affording due and reasonable opportunity of being heard to the assessee. The assessee is directed to furnish relevant details and explanation before the Assessing Officer without seeking unnecessary adjournment.

In the result, appeal of the assessee is allowed for statistical purposes.