KRUSHNKANT FOGATBHAI PATEL,VADODARA vs. THE ITO, WARD- 1(3)(2), VADODARA

The instant appeal filed at the instance of the assessee is directed against the order dated 25.07.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 06.12.2019 passed by the ITO, Ward-1(3)(2), Vadodara, under Section 144 of the Act for Assessment Year 2017-18.

None appeared on behalf of the appellant at the time of call. However, it appears that 3 notices were issued by the First Appellate Authority upon appellant under Section 250 of the Act, but without any result.

The matter relates to cash deposit during demonetization period. On the other hand, it is the case of the appellant that no notice was received by him and the same were not sent physically and only issued online on Income Tax Portal. It further appears that without going into the details of the order passed by the Ld. AO, the Ld. CIT(A) upheld the order without assigning any reason. As it appears that the order impugned is admittedly an ex parte one and the issue before it was not considered in its proper perspective, we find it fit and proper to grant a further opportunity of being heard to the appellant by the Ld. CIT(A). Hence, we set aside the issue to the file of the Ld. CIT(A) for considering the issue afresh on merit and to pass a reasoned order upon granting an opportunity of being heard to the appellant and considering the evidence on record (Krushnkant Fogatbhai Patel vs. ITO) A.Y.– 2017-18 - 3 – or any other evidence which the appellant may choose to file at the time of hearing of the matter. The Ld. CIT(A) is directed to pass order strictly in accordance with law.

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