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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 order ex parte dated 03-05-2023 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 the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite notice. I am, therefore, proceeding to dispose of the appeal ex parte qua the assessee.
It is seen that the assessment order in this case was passed u/s.143(3) of the Act determining the total income at Rs.9,30,098/- as against the returned income of Rs.3,19,098/-. The ld. CIT(A) passed the order ex parte dismissing the appeal in the absence of the assessee, which fact has been recorded in 2 of the impugned order.
Considering the entirety of facts and circumstances of the case, 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 ld. CIT(A) with a direction to decide the appeal afresh 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 09th June, 2023.