JAYSING MOTIRAM GAIKWAD,PUNE vs. INCOME TAX OFFICER, WARD.4(1), PUNE, PUNE

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 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.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 26th December, 2023.