HINDUSTAN PROPERTIES,PUNE vs. THE INCOME TAX OFFICER, WARD-14(3), PUNE

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ITA 990/PUN/2023Status: DisposedITAT Pune22 September 2023AY 2003-043 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found the reasons for the assessee's absence before the CIT(A) to be satisfactory. Therefore, the impugned order was set aside, and the matter was remitted back to the CIT(A) for a fresh decision.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte due to non-participation. The assessment order had determined a substantial income against the returned loss.

What were the issues?

Whether the ex parte dismissal of the appeal by the CIT(A) was justified, considering the assessee's reasons for absence.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 254

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Pramod S. Shingte
For Respondent: Shri Ramnath P. Murkunde

आदेश / ORDER

PER R.S. SYAL, VP :

1.

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.

2.

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), dismissed the appeal ex parte qua the assessee. Aggrieved thereby, the assessee has approached the Tribunal assailing the impugned order.

3.

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.

4.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 22nd September, 2023.

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