M/S. INTERNATIONAL KNOWLEDGE FOUNDATION,NASIK vs. THE DY. COMMISSIONER OF INCOME TAX, EXEMPTIONS CIRCLE, AURANGABAD
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Income Tax Appellate Tribunal, SMC BENCH, PUNE
Before: SHRI R.S. SYAL
आदेश / ORDER
PER R.S. SYAL, VP:
These two appeals by the assessee arise out of the separate
ex parte orders dated 27-12-2021 & 08-06-2023 passed by the
CIT(A) in National Faceless Appeal Centre, Delhi u/s.250 of the
Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to
the assessment years 2011-12 & 2012-13.
A.Y. 2011-12 :
The appeal for the A.Y. 2011-12 is time barred by 490 days. An
affidavit in this regard has been submitted explaining the reasons
which led to delay in presenting the appeal before the Tribunal. I am
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satisfied with the reasons so stated. The delay is condoned and the
appeal is admitted for disposal on merits.
It is seen that the assessment order in this case was passed
u/s.144 r.w.s.147 of the Act determining total income at
Rs.22,08,940/-. The ld. CIT(A), on page 4 of the impugned order,
noted that : “...various opportunities have been provided to the
appellant by issuing various notices. ....However, despite the specific
communication to the appellant, there is no reply. In such
circumstances, this appeal is decided based on the material available
on record”. He thus proceeded ahead and eventually dismissed the
appeal of the assessee ex parte qua the assessee.
A.Y. 2012-13 :
Similar position prevails for this assessment year as well. The
AO completed the assessment u/s.144 r.w.s.147 of the Act
determining total income at Rs.11,32,785/-. The ld. CIT(A) also
passed the ex parte order in the absence of the assessee
After hearing both the sides and considering the entirety of
facts and circumstances of the years under consideration, where both
the assessment as well as the first appellate orders have been passed
in the absence of the assessee, I am of the opinion that it would be
just and fair if the impugned orders are set-aside and the matters are
3 ITA Nos.763 & 764/PUN/2023 M/s.International Knowledge Foundation
remitted to the file of the AO with a direction to pass the assessment
orders afresh as per law after allowing a reasonable opportunity of
hearing to the assessee. I order accordingly. Needless to say, the
assessee will be at liberty to lead any fresh evidence in support of its
case in the fresh assessments.
In the result, the appeals are allowed for statistical purposes.
Order pronounced in the Open Court on 28th July, 2023.
Sd/- (R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 28th July, 2023 सतीश
आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The Respondent 2. 3. The Pr.CIT concerned 4. DR, ITAT, ‘SMC’ Bench, Pune गाड� फाईल / Guard file. 5.
आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
4 ITA Nos.763 & 764/PUN/2023 M/s.International Knowledge Foundation
Date 1. Draft dictated on 27-07-2023 Sr.PS 2. Draft placed before author 28-07-2023 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. *
