RAJARAM VYANKTESH POGUL,SOLAPUR vs. INCOME TAX OFFICER, WARD-2(3), SOLAPUR, SOLAPUR
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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 02-05-2023 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 passed u/s.144 r.w.s.147 of the Act determining total income at
Rs.17,78,500/-. 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.789/PUN/2023 Rajaram Vyanktesh Pogul
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
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.789/PUN/2023 Rajaram Vyanktesh Pogul
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. *
