M/S. VRAJESH AGENCIES,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(2)(5), VADODARA

The instant appeal filed at the instance of the assessee is directed against the order dated 13.02.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 18.03.2016 passed by the ITO, Ward-1(2)(5), Vadodara, under Section 143(3) of the Act for Assessment Year 2013-14.

The appeal was dismissed ex parte by NFAC, Delhi as none appeared on behalf of the appellant in spite of several notices issued to the appellant. However, since order passed by the Ld. (M/s. Vrajesh Agencies vs. ITO) A.Y.– 2013-14 - 2 – CIT(A) is not found to be on merit by passing a speaking order considering the grounds of appeal preferred by the appellant in terms of Section 250(6) of the Act, we set aside the issue to the file of the Ld. CIT(A) to re-consider the issue afresh on merit. The CIT(A) is further directed to grant proper opportunity of being heard to the appellant and also to consider the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. We also make it clear that in the event the appellant does not co-operate with the Ld. CIT(A), the said authority will be at liberty to proceed with the matter and pass order strictly in accordance with law.