CHETNA VIMALKUMAR DESAI,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Asstt.Year : 2017-18 Chetna Vimalkumar Desai ITO, Ward-3(3)(1) C-58, Bhagwati Nagar Society Vs Ahmedabad. Sola Road Thaltej, Ahmedabad. PAN : AMOPD 8417 A (Applicant) (Responent) Assessee by : Shri Parin S. Shah, AR Revenue by : Shri Ravindra, SR.DR सुनवाई क� तारीख/Date of Hearing : 10/10/2024 घोषणा क� तारीख /Date of Pronouncement: 10/10/2024 आदेश आदेश/O R D E R आदेश आदेश

This is assessee’s appeal against the order of the ld.Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi dated 12.10.2023 for the Asst.Year 2017-18 passed under section 250 of the Income Tax Act, 1961 (“the Act” for short).

1. The order passed by AO and confirmed by the NFAC is bad in law and required to be quashed.

2. The NFAC erred in law and on facts in not passing order as per section 250(6) of the Act. 3. the ld.NFAC erred in law and on facts in making addition u/s.79Aof the Act of Rs.37,03,500/-.

3. At the outset, the ld.counsel for the assessee has raised a primary contention that the ex parte order of the ld.CIT(A) holding that the assessee did not comply to any of the notices during the appellate 2 proceedings and has not furnished required details. The reasons for non-compliances of notices and the supporting evidences were beyond the control of the assessee, and therefore, given a further chance, due compliance will be made before the ld.CIT(A) in adjudicating the assessee’s case. The ld.DR objected to the same in principle.

4. Keeping in view the fact that the assessee could not reply to the notices issued by the ld.CIT(A) due to reasons beyond his control, and as no prejudice would be caused to the Revenue, the matter is remanded to the ld.CIT(A) for adjudication de novo on merits of the issue.