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

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ITA 1003/PUN/2023Status: DisposedITAT Pune04 October 2023AY 2012-133 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The ITAT held that the CIT(A) should not have dismissed the appeal on a minor deficiency without giving the assessee an opportunity to rectify it. The matter was restored to the CIT(A) for a fresh decision.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) due to an incomplete assessment order. The assessee did not appear before the ITAT.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal solely on the ground of an incomplete assessment order without providing an opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, PUNE

Before: SHRI R.S. SYAL

For Respondent: Shri Kumar Arvind Bhardwaj

This appeal by the assessee arises out of the order dated 28-07-2023 passed by the 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 2012-13.

2.

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.

3.

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.

4.

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

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