KEROJI KASHIRAM SONWANE,NANDED vs. INCOME TAX OFFICER, WRD-2, NANDED, NANDED

This appeal by the assessee arises out of the order dated 28-02-2023 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 the ld. DR and gone through the relevant material on record. There is no appearance from the side of assessee despite notice. I am, therefore, proceeding to dispose the appeal ex parte qua the assessee.

It is seen that the assessment order in this case was passed u/s. 144 of the Act assessing total income at Rs.11,57,850/-. No return was filed by the assessee. In the absence of assessee, the ld. CIT(A) also passed an exparte order qua the assessee 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 AO with a direction to frame the assessment 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 proceedings.

In the result, the appeal is allowed for statistical purposes.