DHANANJAY RAMESH MARATHE,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME TAX, (OSD) WARD 1(4), NASHIK., NASHIK

PDF · subscribers
ITA 648/PUN/2023Status: DisposedITAT Pune09 June 2023AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found it just and fair to set aside the ex parte order of the CIT(A). The matter was remitted back to the CIT(A) to decide the appeal afresh after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte due to non-appearance. The assessment order had increased the total income from Rs. 3,19,098/- to Rs. 9,30,098/-.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex parte without granting a reasonable opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, PUNE

Before: SHRI R.S. SYAL

For Respondent: Shri Gurmel Singh

आदेश / ORDER

PER R.S. SYAL, VP:

1.

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.

2.

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.

3.

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.

4.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 09th June, 2023.

Recent GST High Court judgments

Search GST case law →