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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 06-05-2023 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.
It is seen that the assessment in this case was passed u/s.143(3) of the Act determining total income at Rs.40,80,640/-. The ld. CIT(A), on page 4 of the impugned order, noted that : “However no compliance, whatsoever was received from the assessee in respect of any above-stated notices. Neither any written submissions were uploaded, nor any request for adjournment was filed.. . . . It is therefore concluded that assessee has no submissions to make, in order to support the Grounds of appeal raised by him. However, even after considering that assessee has not complied with any of the notices, the appeal proceedings are finalised based upon the material facts available on record and accordingly appeal is disposed off on merits.” He thus proceeded ahead and eventually dismissed the appeal of the assessee ex parte qua the assessee.
3. There is no appearance from the side of the assessee despite notice. After hearing the ld. DR and considering the entirety of facts and circumstances of the case, I am of the considered 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 ld. CIT(A) with a direction to decide the appeal afresh as per law after allowing a reasonable opportunity of hearing to the assessee. I order accordingly.
In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 26th July, 2023.