SACHIN PRABHAKAR BARBOLE,BARSHI vs. INCOME TAX OFFICER, WARD-2(5), SOLAPUR, SOLAPUR

This appeal by the assessee arises out of the ex parte order dated 22-03-2023 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 2013-14.

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 u/s.143(3) of the Act determining total income at Rs.21,15,500/- as against the returned income at Rs.5,10,147/-. The ld. CIT(A), in para No.4 of the impugned order, has noted that “since no compliance was received from the part of the assessee after repetitive issuance of notices by the Department, therefore, the addition levied by the Assessing Officer of Rs.16,05,352/- is hereby confirmed”. Accordingly, he passed the ex parte in the absence of the assessee dismissing the appeal. The ld. AR submitted that the contentions of the assessee were not considered. In view of the facts obtaining in the instant 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 as per law after allowing a reasonable opportunity of hearing to the assessee. I order accordingly. The ld. AR has undertaken that the assessee will render full assistance to the ld. CIT(A) in such fresh proceedings.

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