SHRI SANJAY SHANTILAL JAIN,DHULE vs. DEPUTY COMMISSIONER OF INCOME TAX, DHULE, DHULE
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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
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.
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.
2 ITA No. 1337/PUN/2023 Sanjay Shantilal Jain
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.
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. 1337/PUN/2023 Sanjay Shantilal Jain
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 21-12-2023 Sr.PS 2. Draft placed before author 22-12-2023 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. *
