2024 (10) TMI 1196

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ER PER G. D.PADMAHSHALI, AM; By present appeal, the assessee challenges DIN & order No. ITBA/NFAC/S/250/2022-23/1050800635(1) dt. 15/03/2023 passed u/s 250 of the Income-tax Act, 1961 ['the Act' hereinafter] by the National Faceless Appeal Centre ['Ld. CIT(A)/NFAC' hereinafter] which in turn confirmed the order of assessment passed u/s 143(3) of the Act by the Asstt. Commissioner of Income Tax C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed issue ex-parte dismissal of appeal by the first appellate authority; and subject to provisions of rule 18 of 'ITAT Rules' perused material placed on record. We note that, the assessee is an individual who filed his return of income u/s 139(1) of the Act declaring total income Rs.30,73,000/- and agricultural income Rs.1,00,000/- . The case of the assessee was selected for scrutiny to verify the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted into ex-parte dismissal of appeal by the Ld. NFAC. 6. However, the affiliate dt. 18/05/2024 executed & filed by the assessee explaining the reasons of delay occurred in instituting the present appeal and reasons behind his non-compliance before first appellate authority capable of suggesting that such non-compliance was accidental & undeliberate. After vouching the reasons behind such acciden....