SANJEEVANI ABHAY OSWAL,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-KOLHAPUR, KOLHAPUR
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Income Tax Appellate Tribunal, PUNE BENCH, ‘B’ PUNE
Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY
आदेश / ORDER
PER R.S. SYAL, VP :
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
2 ITA No.131/PUN/2023 Sanjeevani Abhay Oswal
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.
Order pronounced in the Open Court on 21st August, 2023.
Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 21st August, 2023 सतीश
3 ITA No.131/PUN/2023 Sanjeevani Abhay Oswal
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 17-08-2023 Sr.PS 2. Draft placed before author 17-08-2023 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. *
