Saraswathi M Khjuri Vs ITO (ITAT Bangalore)
In the case of Saraswathi M Khjuri Vs ITO, the assessee appealed against the National Faceless Assessment Centre (NFAC) order dated May 14, 2024, for the assessment year 2017-18. The primary contention was that the assessee failed to appear before the Commissioner of Income Tax (Appeals) [CIT-A] despite receiving multiple notices. However, the notices were sent to an email address specifically marked as not for communication in the assessee’s appeal form. The Income Tax Appellate Tribunal (ITAT), Bangalore, observed that this miscommunication was not entirely the fault of the assessee, though the assessee was aware of the proceedings and had even requested adjournments on some occasions.
Considering the procedural irregularities, the ITAT decided to grant the assessee another opportunity to present the case before the Assessing Officer (AO). The tribunal set aside the previous assessment order and directed the AO to adjudicate afresh in accordance with the law. The assessee was also advised not to seek adjournments without valid reasons in the future. The appeal was allowed for statistical purposes, and the case was remanded for fresh consideration.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
This is an appeal filed by the assessee against the order passed by the NFAC, Delhi dated 14/05/2024 vide DIN No. ITBA/NFAC/S/250/2024-25/1064859862(1) for the assessment year 2017-18.
