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Income Tax Appellate Tribunal, SMC BENCH, PUNE
Before: SHRI R.S. SYAL
This appeal by the assessee arises out of the ex parte order dated 18-08-2023 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 2014-15.
There is no appearance from the side of the assessee despite notice. I am, therefore, proceeding to dispose of the appeal ex parte qua the assessee.
After hearing the ld. Departmental Representative and perusing the relevant material on record, it is seen that the assessment order in this case was passed u/s.143(3) r.w.s.147 of the Act determining total income at Rs.31,59,046/-. The ld. CIT(A) dismissed the appeal of the assessee in limine by not condoning the delay without giving adequate opportunity for explaining the reasons which led to the belated filing of the appeal. 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 07th November, 2023.