EMPR Services Private Limited vs Income Tax Officer

PER VIMAL KUMAR, J.M:

This appeal, preferred by the assessee, is directed against the order of the learned National Faceless Appeal Centre (NFAC), Delhi, dated 23.12.2024 [DIN & Order No. ITBA/NFAC/S/250/2024-25/1071448338(1)], hereinafter referred to as “learned CIT(A)”, u/s 250 of the Income-tax Act, 1961, hereinafter referred to as the “Act” (arising out of assessment order dated 7.12.2019 of the learned Income Tax Officer, Ward 1(4), Gurgaon, hereinafter referred to as “learned AO”), for assessment year 2017-18.

At the time of hearing none appeared on behalf of the appellant assessee. Learned Authorized Representative for the Department of Revenue submitted that assessee failed to comply with several notices and appear before the learned AO. The assessee did not produce requisite form along with annexures despite several opportunities by the learned CIT(A).

From perusal of record, in light of aforesaid submissions, it is amply clear that there is delay of 1940 days in filing of the present appeal. In the interest of natural justice delay of 1940 days in filing of the present appeal is condoned. The appellant assessee failed to comply with several notices and appear before the learned AO, so the learned AO passed order dated 07.12.2019 u/s 144 of the Act. The appellant assessee despite opportunities failed to upload the requisite documents along with enclosures before the learned CIT(A). The learned CIT(A) dismissed the appeal of the appellant assessee treating the same as defective.

In view of above material facts, in the interest of justice, orders dated 7.12.2019 of learned AO and 23.12.2024 of learned CIT(A) are set aside and the matter is restored to the file of learned AO for fresh decision in accordance with law after affording fair opportunity of hearing to appellant assessee.

In the result, the appeal of assessee is allowed for statistical purposes.