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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 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
2 ITA No. 601/PUN/2023 Sachin Prabhakar Barbole
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.
Sd/- (R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 15th June, 2023 सतीश
3 ITA No. 601/PUN/2023 Sachin Prabhakar Barbole
आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The Respondent 2. 3. The Pr.CIT concerned 4. DR, ITAT, ‘SMC’ Bench, Pune गाड� फाईल / Guard file. 5.
आदेशानुसार/ BY ORDER,
// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
Date 1. Draft dictated on 15-06-2023 Sr.PS 2. Draft placed before author 15-06-2023 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *