MR. VISHAL ASHOK CAUGERA,PUNE vs. INCOME TAX OFFICER, WARD-6(3), PUNE, PUNE

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ITA 922/PUN/2023Status: DisposedITAT Pune29 August 2023AY 2016-174 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex parte order of the CIT(A) and remitted the matter back for a fresh decision. The CIT(A) was directed to provide the assessee with a reasonable opportunity of hearing.

What were the facts?

The assessee's appeal was dismissed ex parte by the CIT(A) due to non-compliance and lack of supporting documents. The assessment order had determined a higher total income than the returned income.

What were the issues?

Whether an ex parte order passed by the CIT(A) without providing a sufficient opportunity of hearing to the assessee is sustainable. The need for the appellate authority to consider the merits of the case after due compliance by the assessee.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, PUNE

Before: SHRI R.S. SYAL

For Respondent: Shri Akhilesh Srivastava

आदेश / ORDER

PER R.S. SYAL, VP:

1.

This appeal by the assessee arises out of the ex parte order dated 28-07-2023 passed by the CIT(A) in National Faceless Appeal Centre, Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2016-17.

2.

There is no appearance from the side of assessee despite notice.

I am, therefore, proceeding to dispose off the appeal ex parte qua the assessee.

3.

It is seen that the assessment order in this case was passed u/s. 143(3) of the Act determining total income at Rs.28,73,170/- as against the returned income at Rs.18,59,990/-. The ld. CIT(A), in para No.4.4 of the impugned order, noted that: `Considering the above facts and the records available, it is established that the appellant was provided many opportunities of being heard.

However, the appellant has remained noncompliant. No material fact has been brought on record in support of the grounds of appeal or to rebut the findings of the Assessing Officer (AO). The appellant in spite of being given ample opportunities during appellate proceedings, failed to offer any explanation/supporting documents in respect of grounds of appeal raised by the appellant. I have carefully considered the assessment order and since the appellant has not furnished any documentary evidence in support of the grounds of appeal filed by the appellant, I do not find any reason to interfere with the order of the AO.’ He thus eventually dismissed the appeal of the assessee. Aggrieved thereby, the assessee has approached the Tribunal.

4. After hearing the ld. DR and considering the entirety of facts and circumstances of the case, I am of the considered opinion that it would be just and fair if the impugned order, being an ex parte, 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. I order accordingly.

5.

In the result, the appeal is allowed for statistical purposes.

Order pronounced in the Open Court on 29th August, 2023.

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