DATTATRAY BHIMRAO MASKE,AURANGABAD vs. THE INCOME TAX OFFICER, WARD-1, BEED

The factual matrix of the case is that the assessee did not file his return of income. The assessment was completed after issuing notice u/s 142(1) of the Income-tax Act, 1961 at total income of Rs.13,58,140/-. The assessee preferred first appeal before the ld. CIT(A), which came to be dismissed ex parte qua the assessee.

I have heard the rival contentions and perused the relevant material on record. It is seen that the ld. CIT(A) passed the impugned order ex parte. The ld. AR submitted that the assessee was prevented by sufficient cause from putting in appearance during the first appellate proceedings. He requested for a fresh opportunity of hearing. In view of the above factual background prevailing in the extant 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 pass 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 point of view in the fresh appellate proceedings.

In the result, appeal is allowed for statistical purposes. Order pronounced in the Open Court on 01st November, 2023.