Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, PUNE BENCH, ‘B’ PUNE
Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY
आदेश / ORDER
PER R.S. SYAL, VP :
These two appeals by the assessee are directed against the ex parte orders dt. 28-06-2022 passed by the CIT(A) in National Faceless Appeal Centre u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment years 2012-13 & 2011-12.
The extant appeals under consideration are time barred by 299 days. The assessee has filed affidavits explaining the reasons for the delay. We are satisfied with the reasons so stated. The delay in filing the appeals is, therefore, condoned and the appeals are admitted for disposal on merits.
There is no appearance from the assessee despite notice. As such, we are, proceeding to dispose of the appeals ex parte qua the assessee.
It is seen that the assessment orders in this case were passed u/s. 143(3) of the Act determining total income at Rs.79,86,280/- and Rs.4,72,44,510/-respectively. The ld. CIT(A), in para Nos.5.2.10 of the impugned order for the A.Y. 2012-13, noted as under :
“5.2.10 In view of the facts and legal position discussed above, it is presumed that appellant is not interested in pursuing the appeal and not having any documents, explanation and evidence in support of grounds of appeal raised and thus has not discharged the onus to prove the genuineness of the transactions/addition made by the AO. It is seen that no written submission filed till date. In view of the lack of prosecution by the appellant, the grounds of appeal No.1 to 3 are dismissed.”
5. He thus eventually dismissed the appeal of the assessee ex parte. Similar reasoning has been given by the ld. CIT(A) for dismissing the appeal in relation to the assessment year 2011-12 as well. Aggrieved thereby, the assessee has approached the Tribunal.
6. After hearing the ld. DR and considering the entirety of facts and circumstances of the case, we find that the first appeals were decided ex parte. The assessee has objected to such dismissal by alleging in the grounds that no adequate opportunity of hearing was provided by the ld. CIT(A). Considering the entirety of the facts and circumstances of the case, we are of the considered opinion that it would be just and fair if the impugned orders are set-aside and the matters are remitted to the file of the ld. CIT(A) with a direction to decide the appeals afresh as per law after allowing a reasonable opportunity of hearing to the assessee. We order accordingly.
In the result, the appeals are allowed for statistical purposes. Order pronounced in the Open Court on 24th August, 2023.
Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 24th August, 2023 सतीश 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, ‘B’ 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 23-08-2023 Sr.PS 2. Draft placed before author 23-08-2023 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. *