What did the Tribunal hold?

The Tribunal held that since both the assessment and the first appellate orders were passed without the assessee's participation, it would be just and fair to set aside the impugned order. The matter was remitted back to the Assessing Officer for a fresh assessment after providing the assessee with a reasonable opportunity of being heard.

The assessee's assessment order and the CIT(A)'s order were both passed ex parte, meaning in the absence of the assessee. The assessment order determined the total income at Rs. 11,65,660/-.

Vilas Bhausahev More vs ITO | ITAT Pune 2023

Q: What were the issues?

Whether ex parte assessment and appellate orders passed without affording a reasonable opportunity of hearing to the assessee are valid. The primary issue was the denial of natural justice to the assessee.

Income Tax Appellate Tribunal, SMC BENCH, PUNE

Before: SHRI R.S. SYAL

For Appellant: Shri Pratik Sandbhor

For Respondent: Smt. Mugdha Sardeshpande

आदेश / ORDER

PER R.S. SYAL, VP:

This appeal by the assessee arises out of the ex parte order dated 17-03-2023 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 2017-18.

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 ex parte u/s.144 of the Act determining total income at Rs.11,65,660/-. 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 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 point of view in the fresh assessment.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 15th June, 2023.

VILAS BHAUSAHEV MORE,PUNE vs. INCOME TAX OFFICER, WARD-8(5), PUNE, PUNE

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