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Income Tax Appellate Tribunal, SMC BENCH, PUNE
Before: SHRI R.S. SYAL
आदेश / ORDER
PER R.S. SYAL, VP:
This appeal by the assessee arises out of the ex parte order dated 27-03-2023 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 year 2015-16.
I have heard both the sides and gone through the relevant material on record. It is seen that initially the assessment order in this case was passed u/s.143(3) of the Act assessing total income at Rs.8,90,120/-. The case was reopened by way of notice u/s.148.
Eventually, the assessment was concluded ex parte u/s.147 r.w.s.144B of the Act determining total income at Rs.12,89,931/-.
The ld. CIT(A) also passed ex parte order in the absence of the assessee. The ld. AR submitted that the assessee’s case was not represented before the authorities because of mis-communication between the assessee and the Tax consultant. He thus prayed for granting another opportunity. In view of the facts obtaining in the instant case 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 order is set- aside and the matter is remitted to the file of the AO with a direction to pass the assessment order 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 his case in the fresh assessment.
In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 26th July, 2023.