SANTOSH PANDURANG JAGGADALE,SANGLI vs. THE INCOME TAX OFFICER, WARD-1(5), SANGLI

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ITA 700/PUN/2023Status: DisposedITAT Pune21 August 2023AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found it just and fair to set aside the CIT(A)'s ex-parte order. The matter was remitted back to the CIT(A) with a direction to decide the appeal afresh after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte as the assessee did not attend the proceedings despite repeated opportunities. The assessment order had determined a significantly higher total income than the returned income.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without affording a reasonable opportunity of hearing. The need for a fresh adjudication by the CIT(A) after hearing 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, PUNE BENCH, ‘B’ PUNE

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri Ajay Kumar Kesari

आदेश / ORDER

PER R.S. SYAL, VP :

1.

This appeal by the assessee is directed against the ex parte order dt. 14-03-2023 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.

2.

It is seen that the assessment order in this case was passed u/s. 143(3) of the Act determining total income at Rs.6,13,71,530/- as against the returned income at Rs.1,40,140/-. The ld. CIT(A), in para No.5 of the impugned order, noted that: `The appellant during the appellate proceedings did not attend the proceedings in spite of giving repeated opportunities. It shows that the appellant is not interested to pursue this appeal. In the absence of any reply from the appellant, the matter is being decided ex-parte based on material on record’. He thus eventually dismissed the appeal of the assessee.

Aggrieved thereby, the assessee has approached the Tribunal.

3.

After hearing the ld. DR 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.

4.

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

Order pronounced in the Open Court on 21st August, 2023.

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