NITYADHARA DEALTRADE (P)LTD,KOLKATA vs. ITO, KOLKATA

This appeal preferred by the assessee is against the order passed by Learned Commissioner of Income-tax (Appeals)-NFAC, Delhi [hereinafter referred to Ld. ‘CIT(A)’] dated 19.06.2023 for the Assessment Year (in short ‘AY’) 2012-13.

The only issue raised in ground no. 2 is against the ex-parte order passed by ld. CIT(A) without considering the merit of the case.

The facts in brief are that the NFAC has issued notices fixing the dates for compliance on 25.01.2021, 01.03.2021, 25.08.2021, 13.10.2021 & 12.05.2022 which were not responded and replied by the assessee. Finally, ld. CIT(A) passed the ex-parte order dismissing the appeal of the assessee. Ld. Counsel for the assessee contends before us that the dates given for replying to various notices fall within the COVID period when the assessee as well as the Counsel’s office was not in operation and therefore, the notices could not be replied. We observe from the records that the dates for making submissions before the faceless appellate authority were falling within the COVID period and therefore, the case of the assessee needs to be restored to the file of ld. CIT(A) so that the appeal could be decided after affording reasonable opportunity to the assessee. Accordingly, we restore this appeal to the file of ld. CIT(A).