What did the Tribunal hold?

The Tribunal found it just and fair to set aside the ex parte order. The matter was remitted to the CIT(A) for a fresh decision after providing the assessee with a reasonable opportunity of hearing.

The assessee's appeal was dismissed ex parte by the CIT(A) due to non-compliance with notices. The assessment order had determined a significantly higher income than the returned income.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex parte without providing sufficient opportunity to the assessee. The need for a fresh hearing to decide the appeal on merits.

Vishwanath Phaloutpadak Gramin… vs ITO | ITAT Pune 2023

Income Tax Appellate Tribunal, SMC BENCH, PUNE

Before: SHRI R.S. SYAL

For Appellant: Shri Pramod Shingte

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 31-03-2023 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 2016-17.

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.46,23,390/- as against the returned income at Rs.12,260/-. The ld. CIT(A), in para No.5 of the impugned order, has noted that “Sufficient opportunities were provided to the appellant (vide the Notices referred above) to come up with the ground-wise written submissions alongwith documentary evidence in support of his

Vishwanath Phaloutpadak Gramin Vikas Sanstha contentions raised vide Grounds of Appeal & the Statement of Facts. However, there has been total non-compliance to all the Notices issued. So, his contentions raised vide Grounds of Appeal & the Statement of Facts cannot be taken on face value. Therefore, these contentions of the appellant are without merit & are hereby rejected”. Accordingly, he passed the ex parte in the absence of the assessee dismissing the appeal. 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

Vishwanath Phaloutpadak Gramin Vikas Sanstha

VISHWANATH PHALOUTPADAK GRAMIN VIKAS SANSTHA,PUNE vs. INCOME TAX OFFICER, WARD-1(1), PUNE, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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