SHRI JEETENDRA RAMCHAND SAMTANI,PUNE vs. THE INCOME TAX OFFICER (INTERNATIONAL TAXATION), WARD-4, PUNE

This appeal by the assessee arises out of the ex parte order dated 04-12-2019 passed by the ld. CIT(A)-13, Pune in respect of the assessment order notified u/s.147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2010-11.

Tersely, the facts of the case are that the assessee is a Non- resident who filed e-return declaring total income at Rs.14,23,430/-.

I have heard both the sides and gone through relevant material on record. The ld. AR submitted that the assessee could not be represented before the ld. CIT(A) because the registered mail ID was of the Chartered Accountant, who could not attend the proceedings because of illness in the family. He also submitted that the appeal in the case of his wife, Ms.Nita Ramchand Samtani, other co-owner of the same property, came up for hearing before the Tribunal in in which the matter has been remitted to the file of the ld. CIT(A) for a fresh determination. A copy of the order dt. 23-03-2023 has been placed on record. In view of the facts obtaining in the instant case 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 ld. CIT(A) with a direction to decide the matter afresh as per law after allowing a reasonable opportunity of hearing to the assessee.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 04th December, 2023.