What did the Tribunal hold?

The Tribunal found it just and fair to set aside the impugned order and remit the matter back to the Assessing Officer for a fresh assessment. The assessee will be given a reasonable opportunity of hearing and can lead fresh evidence.

The assessee did not participate in the proceedings before the ITAT despite receiving notice. The assessment orders were passed ex parte.

What were the issues?

Whether the ex parte assessment orders should be upheld when the assessee did not participate in the proceedings.

Mr. Nitin Madhukar Jadhav… vs ITO | ITAT Pune 2023

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI R.S. SYAL

For Respondent: Shri Rajesh Gawali

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपीलार्थी / The Appellant; प्रत्यर्थी / The Respondent 2.

The concerned Pr.CIT, Pune 4. DR, ITAT, „SMC‟ Bench, Pune गार्ड फाईल / Guard file. 5. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 31-10-2023 Sr.PS 2. Draft placed before author 31-10-2023 Sr.PS 3. Draft proposed & placed before - JM the second member 4. Draft discussed/approved by - JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/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. *

MR. NITIN MADHUKAR JADHAV,AHMEDNAGAR vs. THE INCOME TAX OFFICER, WARD-4, AHMEDNAGAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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