SHAKIL ABDULRAJAK MUKADAM,RATNAGIRI vs. THE INCOME TAX OFFICER, WARD-4, RATNAGIRI

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 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.