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

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), 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.