NARESH KHELDAS FULWANI,NASHIK vs INCOME TAX OFFICER, WARD-1, MALEGAON, NASHIK

Income Tax Appellate Tribunal, SMC BENCH, PUNE

Before: SHRI R.S. SYAL

For Appellant: Shri Kishor B. Phadke

For Respondent: Shri R.Y. Balawade

आदेश / ORDER

PER R.S. SYAL, VP:

This appeal by the assessee arises out of the ex parte order dated

18-10-2023 passed by the ld. CIT(A) in National Faceless Appeal

Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961

(hereinafter also called ‘the Act’) in relation to the assessment year

2015-16.

I have heard both the sides and perused the relevant material on

record. It is seen that the assessment order in this case was passed

u/s.143(3) of the Act determining total income at Rs.19.51 lakh as

against the returned income of Rs.6.71 lakh. The ld. CIT(A)

dismissed the appeal by means of an ex parte order in the absence of

2 ITA No. 1362/PUN/2023 Naresh Kheldas Fulwani

the assessee. The ld. AR submitted that the assessee’s case could not

be represented before the ld. first appellate authority because the

notices were issued at the e-mail id of the earlier counsel who was

associated with the assessee at the assessment stage, despite the

assessee’s own address also available with the Department. He thus

prayed for granting another opportunity. In view of the facts

obtaining in the instant case, I am of the opinion that it would be just

and fair if the impugned order is set-aside and the matter is remitted to

the file of the ld. CIT(A) with a direction to decide the appeal afresh

as per law after allowing a reasonable opportunity of hearing to the

assessee. I order accordingly. Needless to say, the assessee will be at

liberty to lead any fresh evidence in support of his case in the fresh

proceedings .

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 28th December, 2023.

Sd/- (R.S.SYAL) VICE PRESIDENT

पुणे Pune; �दनांक Dated : 28th December, 2023 Satish

3 ITA No. 1362/PUN/2023 Naresh Kheldas Fulwani

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order is forwarded to: 1. अपीलाथ� / The Appellant; 2. ��यथ� / The Respondent; 3. The Pr.CIT concerned िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, 4. SMC, Pune / DR, ITAT, Pune गाड� फाईल / Guard file 5.

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 28-12-2023 Sr.PS 2. Draft placed before author 28-12-2023 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *

NARESH KHELDAS FULWANI,NASHIK vs. INCOME TAX OFFICER, WARD-1, MALEGAON, NASHIK