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

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.

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.

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.

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