JAYA NEMU SHETTY,PUNE vs. INCOME TAX OFFICER, WARD-3(1), PUNE, PUNE
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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
2 ITA No.774/PUN/2023 Jaya Nemu Shetty
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.
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.
Sd/- (R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 26th July, 2023 सतीश
3 ITA No.774/PUN/2023 Jaya Nemu Shetty
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. *
