DILIP BABULAL BHANDARI,PUNE vs. THE INCOME TAX OFFICER-5(2), PUNE

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ITA 378/PUN/2023Status: DisposedITAT Pune17 May 2023AY 2016-173 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that it would be just and fair to set aside the ex parte order passed by the CIT(A). The matter was remitted back to the Assessing Officer for a fresh assessment after providing the assessee a reasonable opportunity of hearing.

What were the facts?

The assessee's appeal arose from an ex parte order passed by the CIT(A). Both the original assessment order and the appellate order were passed ex parte, meaning the assessee was not given a proper opportunity to be heard.

What were the issues?

Whether the ex parte assessment and appellate orders passed without affording a reasonable opportunity of hearing to the assessee are valid.

Which sections of the Income-tax Act were involved?

Section 144,Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC BENCH, PUNE

Before: SHRI R.S. SYAL

For Appellant: Ms. Deepa Khare
For Respondent: Shri Suresh Gaikwad

आदेश / ORDER

PER R.S. SYAL, VP:

1.

This appeal by the assessee arises out of the ex parte order dated 03-02-2023 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 2016-17.

2.

It is seen that the assessment order in this case was passed u/s.144 r.w.s.143(3) of the Act assessing total income at Rs.48,25,060/- as against the returned income at Rs.2,65,800/-. The ld. CIT(A) also passed the ex parte order in the absence of the assessee. In view of the facts obtaining in the instant case, more specifically, when both the original and appellate orders have been passed ex parte, 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.

3.

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

Order pronounced in the Open Court on 17th May, 2023.

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