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Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA
Before: DR. MANISH BORAD, HON’BLE
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The present appeal is directed at the instance of the assessee against the order of the National Faceless Appeal Centre, Delhi, [hereinafter the “ld. CIT(A)”] dt. 05/10/2023, passed u/s 250 of the Income Tax Act, 1961 (“the Act”) for the Assessment Year 2017-18. 2. At the outset, the ld. Counsel for the assessee submitted that both the ld. CIT(A) as well as the ld. Assessing Officer have passed ex- parte order without adjudicating the case of the assessee on merits. He further submitted that, given an opportunity, the assessee has fair chances of succeeding on merits. He prayed that the issues be restored to the file of Assessing Officer for fresh adjudication on merits. The ld. D/R, though not leaving his grounds, did not object to this prayer of the assessee. Assessment Year: 2017-18 Manish Kumar Mandiwal 2
We have heard rival contentions and perused the material placed before us. We find that the ld. Assessing Officer has framed a best judgment assessment u/s 144 of the Act and the ld. CIT(A) during the course of first appellate proceedings, granted the assessee numerous opportunities of being heard, but the assessee failed to appear and accordingly the ld. CIT(A) framed an ex-parte order dismissing the appeal of the assessee without dealing with the merits of the case. However, before us, the ld. Counsel for the assessee has prayed that one more opportunity be granted to the assessee for pursuing its appeal on merits. We, being fair to both the parties and in the interest of justice, deem it fit to restore the issues to the file of the Assessing Officer for fresh adjudication on merits, in accordance with law. Needless to mention that the assessee shall file all necessary documents/evidence in support of its claims and be vigilant till the disposal of its appeal.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 1st April, 2024 at Kolkata (DR. MANISH BORAD) ACCOUNTANT MEMBER
Kolkata, Dated 01/04/2024 *SC SrPs Assessment Year: 2017-18 Manish Kumar Mandiwal 3
आदेश क" "ितिलिप अ"ेिषत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant
""यथ" / The Respondent 3. संबंिधत आयकर आयु" / Concerned Pr. CIT 4. आयकर आयु" अपील ( ) / The CIT(A)- 5. िवभागीय "ितिनिध ,आयकर अपीलीय अिधकरण, कोलकाता/DR,ITAT, Kolkata, 6. गाड" फाई/ Guard file.
आदेशानुसार/ BY ORDER,