Shri. Thammanna Nagesh Vs. ITO

Parties Involved

Facts Summary

The appeal at the instance of the assessee is directed against the order of National Faceless Appeal Centre (NFAC) dated 14.05.2024, passed under section 250 of the Income Tax Act, 1961. The appeal of the assessee before the CIT(A) has been decided ex-parte as the assessee did not reply to notices issued from the Office of the CIT(A) to file written submissions. The assessee submitted that he could not respond to the notices sent by CIT(A) as he could not access email due to his basic educational background and being familiar with vernacular language. The assessee requested one more opportunity to represent his case before the AO. The learned DR was duly heard. The issues raised in this appeal are restored to the AO. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment.…

Legal Issues

• 1. Whether the assessee should be provided with one more opportunity to represent his case?

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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