JAYANT NARAYAN SHRIKHANDE,PUNE vs. INCOME TAX OFFICER, WARD-9(4), PUNE, PUNE

This appeal by the assessee arises out of the ex parte order dated 31-08-2023 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 2010-11.

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.144 r.w.s.147 of the Act assessing total income at Rs.36,32,072/-. In the absence of the assessee’s participation in the first appellate proceedings, the ld.CIT(A) also dismissed the appeal of the assessee in limine. It is therefore, ostensible that not only the assessment was made ex parte , but the first appeal also came to be dismissed ex parte. In the hue of above factual panorama, I am of the considered opinion that it would be just and fair if the impugned order is set aside and the matter is restored to the file of the AO for passing a fresh assessment order, after allowing a reasonable opportunity of hearing to the assessee. I order accordingly. In such fresh proceedings, the assessee will be at liberty to lead any evidence as he considers expedient for the case.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 03rd October, 2023.