PRAKASH VILL KACHERA VARSHAD,GREATER NOIDA vs. ITO, WARD 2(4), NOIDA

ORDER This is an appeal by the assessee against order dated 23.08.2022 passed by National Faceless Appeal Centre (NFAC) pertaining to assessment year 2011-12.

Drawing my attention to the impugned order of learned Commissioner (Appeals), learned counsel for the assessee submitted that proper opportunity of hearing was not granted to the assessee in hearing of the appeal. He submitted, though, first appellate authority has stated about notices uploaded in ITBA portal, however, the assessee never received such notices.

Without entering into the controversy as to whether the assessee was actually communicated with the notice of hearing or not, fact remains that the impugned order was passed by the first appellate authority in absence of the assessee. In other words, the assessee did not get an opportunity to represent his case before learned Commissioner (Appeals). Therefore, in the interest of fair place and justice, I am inclined to grant an opportunity to the assessee to represent his case before learned Commissioner 2 | P a g e (Appeals). Accordingly, I set aside the impugned order of learned Commissioner (Appeals) and restore the issues back to him for fresh adjudication after providing reasonable opportunity of being heard to the assessee. At the same time, I direct the assessee to respond to the hearing notice to be issued by learned Commissioner (Appeals) and cooperate in finalization of the appellate proceeding. With aforesaid observations, grounds are allowed for statistical purposes.

Order pronounced in the open court on 31st March, 2023