SANJEEVANI ABHAY OSWAL,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-KOLHAPUR, KOLHAPUR

This appeal by the assessee is directed against the ex parte order dt. 22-11-2022 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 year 2014-15.

It is seen that the assessment order in this case was passed u/s.153C r.w.s.143(3) of the Act determining total income at Rs.9,77,000/-. The ld. CIT(A), in para Nos. 7 of the impugned order, noted that: `The above discussion suggests that in spite of repeated opportunities, the appellant did not file any written submission in support of grounds raised…………. The, the ld. CIT(A) noted in para 8 that in the given circumstances, there was no other option left with him but to decide the appeal on the basis of documents that have been submitted by the assessee. Thereafter, he dismissed the appeal of the assessee ex parte qua the assessee. The ld. AR submitted that adequate opportunity of hearing was not provided by the ld. first appellate authority.

After hearing both the sides and considering the entirety of facts and circumstances of the 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.