2024 (7) TMI 720

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.... For the Revenue : Ms Adita Singh ['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....

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....half of the Revenue that, on one hand the assessee 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 s....

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....ication in support of grounds of appeal the Ld. NFAC 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 ....

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....able in fiscal laws. It is a trite law as laid down 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 t....