Igoor Seva Sahakara Sangha Niyamitha Vs ITO (ITAT Bangalore)
In the case of Igoor Seva Sahakara Sangha Niyamitha, the ITAT Bangalore addressed an appeal against the National Faceless Assessment Centre (NFAC) regarding the assessment year 2017-18. The assessee failed to appear before the CIT(A) due to hearing notices being sent to an email address that was explicitly marked as non-communicative in Form 35. Despite the email notice error, no alternative communication was attempted. The ITAT ruled that the non-appearance could not be attributed to the assessee’s default and provided sufficient reason for the lack of response. In the interest of justice, the tribunal granted the assessee another opportunity to present the case before the CIT(A), with the condition that no adjournments be requested without valid cause. The assessee’s representative also assured compliance in the future. As a result, the ITAT set aside the previous order and directed a fresh adjudication of the matter in accordance with the law. The appeal was allowed for statistical purposes.
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 24/06/2024 vide DIN No. ITBA/NFAC/S/250/2024-25/1065986424(1) for the assessment year 2017-18.
