MAZI SAINIK SANGH PANDHARPUR,PANDHARPUR vs. INCOME TAX OFFICER (EXEMPTION), WARD-1(2), PUNE, PUNE

This appeal by the assessee arises out of the ex parte order dated 31-01-2023 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 2016-17.

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 assessing total income at Rs.3,44,383/-, treating the assessee an AOP and computing the tax at maximum marginal rate. The ld. CIT(A), in para 5.5 of the impugned order, noted that the assessee trust was awarded several opportunities to furnish the relevant information along with documentary evidence. However, the assessee did not respond. Accordingly, the ex-parte order qua the assessee was passed dismissing the appeal.

Considering the entirety of facts and circumstances, 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 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 its defence.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 07th June, 2023.