What did the Tribunal hold?

The Tribunal held that since both the assessment and first appellate orders were passed ex parte due to the assessee's absence, it would be just and fair to set aside the impugned orders. The matters were remitted to the Assessing Officer for fresh assessment after providing a reasonable opportunity of hearing to the assessee.

The assessee was absent during both the assessment proceedings under Section 144 and the first appellate proceedings before the CIT(A). Consequently, ex parte orders were passed for the assessment years 2008-09, 2009-10, and 2011-12.

What were the issues?

Whether ex parte assessment and appellate orders passed due to the assessee's absence should be set aside and remitted for fresh consideration.

Maruti Shankar Satav L/H Sadhana… vs ITO | ITAT Pune 2023

Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri Ramnath P. Murkunde

आदेश / ORDER

PER R.S. SYAL, VP :

These three appeals by the assessee arise out of the orders dated 25-01-2023 passed by the CIT(A) in National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment years 2008-09, 2009-10 and 2011-12.

We have heard the ld. DR and gone through the relevant material on record. The assessee is absent. It is seen that the assessment orders in these cases were passed ex parte u/s.144 of the Act determining total income at Rs.2,00,71,120/- for the A.Y. 2008- 09, Rs.50,42,310/- for the A.Y. 2009-10 and Rs.2,26,72,335/- for the A.Y. 2011-12. The ld. CIT(A) also passed ex parte orders in the absence of the assessee for the three years under consideration.

In view of the facts obtaining in the instant cases where both the assessments as well as the first appellate orders have been passed in the absence of the assessee, we are of the opinion that it would be just and fair if the impugned orders are set-aside and the matters are remitted to the file of the AO with a direction to pass the assessment orders afresh as per law after allowing a reasonable opportunity of hearing to the assessee. We order accordingly. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of his point of view in the fresh assessments.

In the result, the appeals are allowed for statistical purposes.

Order pronounced in the Open Court on 03rd July, 2023.

MARUTI SHANKAR SATAV L/H SADHANA MARUTI SATAV,PUNE vs. THE INCOME TAX OFFICER, WARD-14(2), PUNE

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