Dhaval Nalinbhai Patel Vs DCIT (ITAT Ahmedabad)
In the case of Dhaval Nalinbhai Patel Vs. DCIT, the ITAT Chennai addressed an appeal concerning an ex-parte order passed by the Commissioner of Income Tax (Appeals) on 30th July 2024. The assessee had failed to respond to four notices issued by the CIT(A) regarding the submission of written documents, leading to the dismissal of the appeal. The appellant claimed that they had requested not to receive hearing notices via email, which led to the lack of awareness of the proceedings. The Departmental Representative had no objection to revisiting the matter. Consequently, the ITAT set aside the ex-parte order and directed the CIT(A) to issue physical notices, providing the assessee with sufficient time to respond and submit the necessary documents. The case was remanded for further proceedings, with the final opportunity granted to the assessee to cooperate and present all required evidence. The appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
This appeal is filed by the Assessee as against the ex-parte appellate order dated 30.07.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 20 17-18.
