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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE – VIRTUAL COURT
Before: SHRI R.S. SYAL
This appeal by the assessee is directed against the order passed by the CIT(A)-9, Pune on 03-03-2020 in relation to the assessment year 2004-05.
Heard the ld. DR through Virtual Court and gone through the relevant material on record. There is no appearance from the side of the assessee. It is seen that the Assessing Officer as well as the first appellate authority have passed ex parte orders qua the assessee. The assessee in the grounds of appeal has also challenged the ex parte order when there was sufficient reason for non-attendance. In the given circumstances and without going into the merits of the appeal, I set-aside the impugned order and send the matter to the file of the AO for framing the assessment afresh as per law after allowing a reasonable opportunity of hearing to the assessee.
In the result, the appeal is allowed for statistical purposes
Order pronounced in the Open Court on 29th January, 2021.