INDRAJEET DINKAR SALGAR,KOLHAPUR vs. INCOME TAX OFFICER, WARD-1, KOLHAPUR, KOLHAPUR

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 in this case was made u/s.143(3) r.w.s.147 of the Act determining total income at Rs.27,05,500/-. The ld. first appellate authority dismissed the appeal just by recording in para 3 of the impugned order that the assessee had filed incomplete assessment order and few pages thereof were missing. I am of the opinion that the ld. CIT(A) ought not to have dismissed the appeal on the premise of such a minor deficiency without affording a reasonable opportunity to the assessee to make it good. In my opinion, it would be just and fair if the impugned order is set aside and the matter is restored to the file of the ld. CIT(A) with a direction to decide the appeal afresh on merits as per law after allowing a reasonable opportunity of hearing to the assessee and also giving an opportunity to file the complete assessment order. I order accordingly.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 04th October, 2023.