HINDUSTAN PROPERTIES,PUNE vs. THE INCOME TAX OFFICER, WARD-14(3), PUNE
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Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE
Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY
आदेश / ORDER
PER R.S. SYAL, VP :
This appeal by the assessee is directed against the ex parte
order dated 14-07-2023 passed by the CIT(A) in National Faceless
Appeal Centre (NFAC), Delhi in relation to the assessment year
2003-04.
We have heard both the sides and gone through the relevant
material on record. It is seen that the assessment order in this case
was passed u/s.143(3) r.w.s.254 of the Act determining total income
at Rs.69,04,450/- as against the returned loss of Rs.2,30,550/-. In
the absence of any participation by the assessee, the ld. CIT(A),
2 ITA No.990/PUN/2023 Hindustan Properties
dismissed the appeal ex parte qua the assessee. Aggrieved thereby,
the assessee has approached the Tribunal assailing the impugned
order.
An affidavit has been filed stating the reasons for absence
before the ld. CIT(A), with which we are satisfied. Considering the
totality of the facts and circumstances prevailing in the extant case,
we are of the considered 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. We order accordingly.
In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 22nd September, 2023.
Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 22nd September, 2023 सतीश
3 ITA No.990/PUN/2023 Hindustan Properties
आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The respondent 2. The Pr.CIT concerned 3. 4. DR, ITAT, ‘A’ Bench, Pune गाड� फाईल / Guard file. 5.
आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
Date 1. Draft dictated on 22-09-2023 Sr.PS 2. Draft placed before author 22-09-2023 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. *
