2024 (10) TMI 1196

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....ue : Mr BS Rajpurohit ['Ld. DR'] ORDER 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....

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....ngly. 4. We have heard the Ld. DR on the limited 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 ....

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.... of COVID-19 pandemic hence unattended, which resulted 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 & undelib....