Shri. Haradanahalli Narasimhegowada Vijay, K K Nagar V. Income-Tax Officer, Ward-2(1), Mysore

ITA 645/BANG/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0153 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 06-11-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 30-08-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: TARUN KOTHARI
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.615/Bang/2023 Assessment Year : 2016-17 Shri Haradanahalli Narasimhegowda Vijay, Haradanahally Village, Saligrama Hobli, K R Nagara – 571 604, Mysuru. PAN : AJFPV9839E Vs.Income Tax Officer, Ward – 2(1), Mysuru. APPELLANTRESPONDENT Assessee by:Shri.Tarun Kothari, CA Revenue by :Shri.Subramanian S, JCIT(DR)(ITAT), Bengaluru. Date of hearing:07.11.2023 Date of Pronouncement:07.11.2023 O R D E R Per George George K, Vice President: This appeal at the instance of the assessee is directed against CIT(A)’s order dated 07.07.2023 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2016-17. 2. At the very outset, we notice that the appeal filed before the First Appellate Authority (FAA) was dismissed ex-parte since there was no response to the notices issued. The learned AR submitted that the assessee had updated his new email ID on 01.03.2023. However, the notices were sent to the email ID which was previously mentioned. The dashboard evidencing the updation of the new email ID on 01.03.2023 has been placed on record. The learned AR submitted that the ITA No.615/Bang/2023 Page 2 of 3 assessee may be granted one more opportunity to represent his case before the CIT(A). 3. Learned DR supported the orders of the AO and CIT(A). 4. We have heard the rival submissions and perused the material on record. The appeal of the assessee was decided ex-parte by the CIT(A) for the reason that there was no compliance to the notices issued from the Office of the FAA. Assessee had placed on record the updation of his email ID w.e.f. 01.03.2023. It is stated that the notices were issued to the email ID that was mentioned earlier. In the interest of justice and equity, we are of the view that one more opportunity should be granted to the assessee to present his case. Accordingly, the issue raised in this appeal is restored to the files of the CIT(A). The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment in the matter. It is ordered accordingly. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Pronounced in the open court on the date mentioned on the caption page. Sd/- Sd/- (LAXMI PRASAD SAHU) (GEORGE GEORGE K) Accountant MemberVice President Bangalore. Dated: 07.11.2023. /NS/* ITA No.615/Bang/2023 Page 3 of 3 Copy to: 1.Appellants2.Respondent 3.DRP4.CIT 5.CIT(A)6.DR, ITAT, Bangalore. 7. Guard file By order Assistant Registrar, ITAT, Bangalore.