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Income Tax Appellate Tribunal, DELHI BENCH: ‘F’: NEW DELHI
Before: SHRI N.K. BILLAIYA & MS. ASTHA CHANDRA
This appeal by the assessee is preferred against the order dated 23.02.2023 by NFAC, Delhi, pertaining to AY 2016-17.
The sum and substance of the grievance of the assessee is that NFAC erred in confirming the assessment by an ex-parte order without affording a reasonable and adequate opportunity of being heard.
ITA No.-1228/Del/2023 Rajkumar 3. None appeared on behalf of the assessee inspite of notice. We decided to proceed it ex-parte.
We have carefully perused the orders of the authorities below. The fact on records shows that the assessee originally filed his return of income declaring Nil income, which was subsequently revised at Rs. 46,34,140/-.
The revised return income was assessed at Rs. 2,48,05,338/-.
The assessee challenged the assessment before the CIT(A), but for some reason could not attend the appellate proceedings and the NFAC proceeded ex-parte and dismissed the appeal.
In our considered opinion, NFAC ought to have given a reasonable and adequate opportunity after serving the notice to the assessee. In the interest of justice and fair play, we restore this appeal to the files of the CIT(A) / NFAC with the direction to decide the appeal afresh after affording a reasonable and adequate opportunity of being heard to the assessee.
In the result, appeal of the assessee is allowed for statistical purposes.
ITA No.-1228/Del/2023 Rajkumar
Order pronounced in the open court on 26.09.2023.