NETRA BAHADUR CHETRI,CHANDIGARH vs. INCOME TAX OFFICER, WARD-4(5), CHANDIGARH

At the outset, the ld. Counsel for the Assessee has submitted that no notice of hearing was received by the Assessee. The alleged -Chd-2043 Netra Bahadur Chetty, Chandigarh 2 notices issued by the ld. CIT(A) were uploaded on Income Tax Portal only. The Assessee could not access the Income Tax Portal and was not aware of the date of hearing. The ld. Counsel has further submitted that the assessee has a fair case on merits and that the Assessee may be given an opportunity to present his case before the ld. CIT(A).

The ld. DR, on the other hand, has relied on the findings of the lower authorities.

We have considered the rival submissions and have gone through the record. In this case, the Assessee has duly explained his inability to present his case before the ld. CIT(A) as the assessee was not aware of the date of hearing, which was uploaded through notices only on the Income Tax Portal and no physical notice of hearing was ever received by the Assessee. The matter, therefore, is restored to the file of the ld. CIT(A) with a direction that the ld. CIT(A) will consider the submissions of the Assessee and decide the appeal of the Assessee on merits by way of a speaking order. Needless to say, that the ld. CIT(A) will give proper opportunity to the Assessee to present his case and to furnish necessary evidences and details. The Assessee is also directed to present his case before -Chd-2043 Netra Bahadur Chetty, Chandigarh 3 the Ld. CIT(A) as and when called for and will not contribute in unnecessary delay in the hearing of the appeal.

In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced on 21.08.2024.