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

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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 :

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

2 ITA No.700/PUN/2023 Santosh Pandurang Jagadale

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.

Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 21st August, 2023 सतीश

3 ITA No.700/PUN/2023 Santosh Pandurang Jagadale

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 21-08-2023 Sr.PS 2. Draft placed before author 21-08-2023 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. *