SHRI SANJAY SHANTILAL JAIN,DHULE vs. DEPUTY COMMISSIONER OF INCOME TAX, DHULE, DHULE

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ITA 1337/PUN/2023Status: DisposedITAT Pune26 December 2023AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Considering that both the assessment and the first appellate orders were passed ex parte, the Tribunal set aside the impugned order.

What were the facts?

The assessee's appeal was filed late by approximately 65 days. Both the assessment order and the first appellate order were passed ex parte, meaning in the absence of the assessee.

What were the issues?

Whether the ex parte assessment and appellate orders should be set aside due to the absence of the assessee, and whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 144,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, PUNE

Before: SHRI R.S. SYAL

For Appellant: Shri Sanket Joshi
For Respondent: Shri Sourabh Nayak

This appeal by the assessee arises out of the ex parte order dated 09-08-2023 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 2013-14.

2.

This appeal is time barred by about 65 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.

3.

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.144 of the Act determining total income at Rs.26.76 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, 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.

4.

In the result, the appeal is allowed for statistical purposes.

Order pronounced in the Open Court on 26th December, 2023.

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