Case Law Details
Gogad Fabrics Pvt. Ltd. Vs ACIT (ITAT Jodhpur)
dmittedly and undisputedly, the assessee chose to be un-represented before the NFAC on as many as three occasions. However, the fact does remain that the NFAC did not adjudicate on the merits of the case but dismissed the assessee’s appeal before it on the ground that there was no compliance of any of the notices by the assessee and, therefore, the appeal deserved to be dismissed.
It is settled law that even if an ex-parte order is being passed against the assessee, the adjudication is to be made on merits. The NFAC was bound to pass a speaking order in accordance with law even if the assessee was not represented before it. Accordingly, in the interest of substantial justice, we restore this appeal to the file of the Ld. First Appellate Authority to be adjudicated on merits after affording proper opportunity to the assessee to present its case. We also direct the assessee to avail this opportunity being given by us, failing which, the Ld. First Appellate Authority shall be at liberty to proceed with the adjudication of the appeal ex-parte qua the assessee in accordance with law.
FULL TEXT OF THE ORDER OF ITAT JODHPUR
This appeal is preferred by the assessee against the ex-parte order dated 24.10.2021 passed u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) by the CIT(Appeal), National Faceless Appeal Centre, (NFAC) Delhi.
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