SHRI PRABHAKAR KACHARU NIRBHAWANE,NASHIK vs. INCOME TAX OFFICER, WARD-2(3), PUNE, PUNE

Heard the rival submissions and perused 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.21,09,720/-. The ld. CIT(A) noted vide para No.5.5 of the impugned order that: “ Based on the above it appears that the assessee is not keen on pursuing the appeal. Accordingly given that this office has not received any information or document so as to make a judgment based on merits, this office is left with no option but to dismiss this appeal. Accordingly the appeal of the assessee stands dismissed”. He, thus dismissed the appeal of the assessee for non- prosecution. The ld. AR submitted that the assessee’s case was not represented before the ld. first appellate authority because of registration of the e-mail id of the son of the assessee, which remained unnoticed. As such, the assessee was not aware of the notices. He thus prayed for granting another opportunity. 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. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of his case in the fresh proceedings .

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 09th October, 2023.