MR. VISHAL ASHOK CAUGERA,PUNE vs. INCOME TAX OFFICER, WARD-6(3), PUNE, PUNE
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Income Tax Appellate Tribunal, SMC BENCH, PUNE
Before: SHRI R.S. SYAL
आदेश / ORDER
PER R.S. SYAL, VP:
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.
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.
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
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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.
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
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reasonable opportunity of hearing to the assessee. I order
accordingly.
In the result, the appeal is allowed for statistical purposes.
Order pronounced in the Open Court on 29th August, 2023.
Sd/- (R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 29th August, 2023 सतीश आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The Respondent 2. 3. The Pr.CIT concerned 4. DR, ITAT, ‘SMC’ Bench, Pune गाड� फाईल / Guard file. 5.
आदेशानुसार/ BY ORDER,
// Tue Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
4 ITA No. 922/PUN/2023 Vishal Ashok Chugera
Date 1. Draft dictated on 29-08-2023 Sr.PS 2. Draft placed before author 29-08-2023 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. *
