PANCH KRUSHNA DAIRY,AHMEDNAGAR vs. INCOME TAX OFFICER, WARD-2, AHMEDNAGAR, AHMEDNAGAR
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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/-.
2 ITA No.655/PUN/2023 Panch Krushna Dairy
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.
Sd/- (R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 26th July, 2023 सतीश
3 ITA No.655/PUN/2023 Panch Krushna Dairy
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
Date 1. Draft dictated on 26-07-2023 Sr.PS 2. Draft placed before author 26-07-2023 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. *
