SHAKIL ABDULRAJAK MUKADAM,RATNAGIRI vs. THE INCOME TAX OFFICER, WARD-4, RATNAGIRI
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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 16-05-2023 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 2011-12.
I have heard both the sides and gone through the relevant
material on record. It is seen that the assessment order in this case
was also passed ex parte u/s.144 of the Act determining total income
at Rs.40.00 lakh/-. The ld. CIT(A) also passed ex parte order in the
absence of the assessee. In view of the facts obtaining in the instant
case where both the assessment as well as the first appellate orders
2 ITA No.710/PUN/2023 Shakil A. Mukadam
have been passed in the absence of the assessee and the ld. AR has
submitted that the assessee has evidence to show that the addition is
not called for, 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 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
3 ITA No.710/PUN/2023 Shakil A. Mukadam
Date 1. Draft dictated on 25-07-2023 Sr.PS 2. Draft placed before author 25-07-2023 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.
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