2024 (10) TMI 256

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....of order of assessment passed u/s 143(3) r.w.s. 144B of the Act by the National Faceless Assessment Centre, Delhi ['Ld. AO' from now] for assessment year 2020-21 ['AY' from now]; 2. The case was called twice; none appeared at the behest of assessee nor there is any letter of adjournment on record. On the primary briefing from the Ld. DR Mr Desai, we deem it fit to proceed u/r 24 of ITAT-Rules, 1963 in the absence of the appellant and adjudicate grounds relating ex-parte dismissal of appeal by the Ld. NFAC. 3. Facts emanating from the case records are that; the assessee is an individual who was engaged in the proprietary business of loan recovery agency for various non-banking financial companies in the name & style as 'Himani Associat....

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....secution by relying on the catena of decisions including 'Estate of Late Tukojirao Holkar Vs CWT' [1979, 223 ITR 480 (MP)]. 5. Aggrieved assessee brought up this appeal challenging the action of Ld. NFAC on as many as four grounds which collective directed against exparte dismissal of appeal for non-prosecution. 6. Invoking rule 24 of ITAT-Rules, we have heard the Ld. DR on substantive limited issue of ex-parte dismissal of appeal by the Ld. NFAC and subject to rule 18 (supra) perused material placed on record and we observed that, during the course of first appellate proceedings the Ld. NFAC vide two bullet notices dt. 01/05/2024 & 09/05/2024 issued one after another instantaneously called upon the assessee to comply & produce requis....

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....upport of his claim made and to represent effectively vis-à-vis to comply with the requirements sought. 8. Placing reliance on Hon'ble High court of Patna judgement in 'St. Paul's Anglo Indian Education Society' [2003, 262 ITR 377 (Pat)], we are mindful to hold that the impugned adjudication is unjustified as the appellant was deprived of reasonable opportunity and time to produce all relevant documents to substantiate his claims as made in the returns of income filed vis-à-vis grounds of appeals raised. In the event we deem necessary to accord one more real opportunity to the appellant to comply with notices and contest these cases on merits. On this ground alone the impugned order deserves to be set-aside for remand to th....