HARIBHAI PATEL,GANDHINAGAR vs. THE INCOME TAX OFFICER, WARD-2, GANDHINAGAR

The instant appeal filed at the instance of the assessee is directed against the order dated 16.08.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 21.11.2019 passed by the ITO, Ward-2, Gandhinagar, under Section 144 of the Act for Assessment Year 2017-18.

In spite of request not to issue notice and/or communication through e-mail to the assessee as per Form No.35, notices were issued by the authorities below to the assessee only on Income Tax Portal, as a result whereof, the appellant could not appear before the First Appellate Authority in the appeal preferred by the appellant against the order dated 21.11.2019 passed under Section 144 of the Act for A.Y. 2017-18. The Ld. CIT(A), therefore, passed an ex parte order upholding the order passed by the Ld. AO. Hence, the instant appeal before us.

Taking into consideration the submissions made by the Ld. AR for not being able to appear before the First Appellate Authority as already narrated by us in the foregoing paragraph, we find that the order has been passed without adherence to the principle of natural justice by affording a proper opportunity of being heard to the appellant by the First Appellate Authority by not issuing notices upon him physically as it was specifically mentioned in the Form No.35 wherein the appellant requested not to issue any notice through e-mail, in order to prevent the miscarriage of justice, 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 (Haribhai Patel vs. ITO) A.Y.– 2017-18 - 3 – assessee and considering the evidence on record or any other evidence which the assessee 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.