MR. SADDAM ULLAH SHAIKH,NANDED vs. INCOME TAX OFFICER, WARD-3, NANDED, NANDED
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Income Tax Appellate Tribunal, SMC BENCH, PUNE
Before: SHRI R.S. SYAL
आदेश / ORDER PER R.S. SYAL, VP:
This appeal by the assessee arises out of the ex parte order dated
14-09-2023 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 2017-18.
This appeal is time barred by about 12 days. The assessee has
filed an affidavit stating the reasons which led to the late filing. I am
satisfied with the stated reasons. Therefore, the delay is condoned and
the instant appeal is admitted for disposal on merits.
I have heard the ld. DR and gone through the relevant material on
record. There is no appearance form the side of assessee despite notice.
2 ITA No. 1226/PUN/2023 Saddam Ullah Shaikh
I am, therefore, proceeding to dispose off the appeal on merits ex parte
qua the assessee.
It is seen that the assessment order in this case was passed u/s.144
of the Act determining total income at Rs.14.35 lakh. The ld. CIT(A)
also dismissed the appeal by means of an ex parte order in the absence
of the assessee. In view of the facts obtaining in the instant case where
both the assessment as well as the first appellate orders have been
passed in the absence of the assessee, and considering the request made
on behalf of the assessee through ground no. 2 of the appeal, 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 AO with a direction to
pass the assessment order 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 assessment.
In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 27th December, 2023.
Sd/- (R.S.SYAL) VICE PRESIDENT
पुणे Pune; �दनांक Dated : 27th December, 2023 Satish
3 ITA No. 1226/PUN/2023 Saddam Ullah Shaikh
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 27-12-2023 Sr.PS 2. Draft placed before author 27-12-2023 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. *
