JAYSING MOTIRAM GAIKWAD,PUNE vs. INCOME TAX OFFICER, WARD.4(1), PUNE, PUNE
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Income Tax Appellate Tribunal, SMC BENCH, PUNE
Before: SHRI R.S. SYAL
PER R.S. SYAL, VP:
This appeal by the assessee arises out of the ex parte order dated
12-09-2023 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.
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.28.88 lakh. The
ld. CIT(A) dismissed the appeal by means of an ex parte order in the
2 ITA No. 1139/PUN/2023 Jaysing Motiram Gaikwad
absence of the assessee. The ld. AR submitted that the assessee’s case
was not represented before the ld. first appellate authority because of
notices issued on the e-mail id, remained unnoticed. As such, the
assessee was not aware of the notices. 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 26th December, 2023.
Sd/- (R.S.SYAL) VICE PRESIDENT
पुणे Pune; �दनांक Dated : 26th December, 2023 Satish
3 ITA No. 1139/PUN/2023 Jaysing Motiram Gaikwad
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 26-12-2023 Sr.PS 2. Draft placed before author 26-12-2023 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. *
