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TMI Blog2024 (10) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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 accidental undeliberate non-compliance, in the larger interest of justice we are of the view that the assessee for sufficient reasons prevented from representing himself before Ld. NFAC. Relyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ohit [ 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 by the Asstt. Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited 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 ₹30,73,000/- and agricultural income ₹1,00,000/- . The case of the assessee was selected for scrutiny to ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 undeliberate. After vouching the reasons behind such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Ld. NFAC. In view hereof, without commenting on merits, we set-aside the impugned order and remit the matters back to the file of Ld. NFAC with a direction to adjudicate the subject matter a fresh in accordance with law after providing three effective opportunities to the appellant assessee. 8. The appeal in result is ALLOWED FOR STATISTCIAL PURPOSES. U/r 34 of ITAT Rules, order pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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