M/S ARCHWAY VENKATESHWARA ASSOCIATES,PUNE vs. ITO, WARD 12(1), PUNE, PUNE
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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
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
2 ITA No. 1126/PUN/2023 M/s. Archway Venkateshwara Associates
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.
Sd/- (R.S.SYAL) VICE PRESIDENT
पुणे Pune; �दनांक Dated : 07th November, 2023 Satish
3 ITA No. 1126/PUN/2023 M/s. Archway Venkateshwara Associates
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 07-11-2023 Sr.PS 2. Draft placed before author 07-11-2023 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. *
