Chandarkishore Nandkishore Seksaria Vs ITO (ITAT Mumbai)
Assessee Unaware of Ex-parte NFAC Order till Receipt of Penalty Notice u/s 270A – ITAT Sets Aside Order & Remands Matter to CIT(A) for Fresh Adjudication
Assessee challenged the ex-parte order of NFAC/CIT(A). It was explained that CIT(A) notices had gone unnoticed in email, causing non-representation, though detailed submissions had earlier been filed before AO during reassessment u/s 147/144. Assessee became aware of the appeal order only upon receiving a penalty notice u/s 270A, & thereafter obtained a copy of the order from AO.
Tribunal observed that there was reasonable cause for non-appearance before CIT(A). Without entering into merits, it held that Assessee deserved one more opportunity to present his case. Accordingly, the matter was restored to CIT(A) for fresh adjudication after giving proper hearing, with a direction that Assessee should cooperate & not seek unnecessary adjournments.
Matter remanded to CIT(A) for fresh decision
FULL TEXT OF THE ORDER OF ITAT MUMBAI
The present appeal has been filed by the assessee challenging the impugned order dt. 03.10.2024 passed under section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2017-18.
