TaxTMI 
TaxTMI 
2024 (7) TMI 720
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....Ld. DR'] ORDER PER G. D. PADMAHSHALI, AM; Against the ex-parte DIN & Order ITBA/NFAC/S/250/2023-24/1059887486(1) dt. 18/01/2024 passed u/s 250 of the Act by the National Faceless Appeal Centre, Delhi ['NFAC/CIT(A)' hereinafter] the assessee company came in appeal u/s 253(1)(a) of the Income Tax Act ['the Act' hereinafter]. 2. At the physical hearing without touching the merits of the case, adv....
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....essee seeking remand confirming the fact that that 'owning to non-compliance of notices caused due to illness of partner of the firm, the assessee could not represent its case' and on other hand it claims it wasn't in receipt of any such notices on the given email address. The assessee seemingly is blowing hot & cold at a time on the subject matter of service of notice, which indeed were served up....
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....FAC dismiss the appeal ex-parte for non-prosecution without adjudicating it on merits by placing reliance on 'CIT Vs B. N. Bhattacharjee' [1997, 118 ITR 461 (SC)], 'Estate of Late Tukojiro Holkar Vs CWT' [1997, 223 ITR 480 (MP)] and 'CIT Vs Multiplan India (P) Ltd.' [1991, 38 ITD 320]. 5. We are heedful to the restriction placed by clause (a) of sub-section (1) of section 251 of the Act which obl....
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.... by Hon'ble Supreme Court in case 'Chandra Kishore Jha Vs Mahavir Prasad' reported in 8 SCC 266 (SC), that 'if a statute provides for a thing to be done in a particular manner, then it has to be done in that manner and in no other manner'. Therefore the Ld. NFAC has no power to dismiss the appeal ex-parte for non-prosecution without dealing with the merits therefore. This view stands fortified in ....