What did the Tribunal hold?

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

The assessee's appeal before the CIT(A) was dismissed ex parte as the assessee failed to present arguments despite opportunities. The assessment order itself had reduced the assessed income from the returned income.

What were the issues?

Whether the CIT(A) was justified in passing an ex parte order without affording a proper opportunity to the assessee. The need for a fresh hearing to allow the assessee to present their case.

Ashfaque Ahmed Abdul Hamid… vs The Asstt. Commissioner of… | ITAT Pune 2023

Income Tax Appellate Tribunal, SMC BENCH, PUNE

Before: SHRI R.S. SYAL

For Respondent: Shri Suresh Gaikwad

आदेश / ORDER

PER R.S. SYAL, VP:

This appeal by the assessee arises out of the ex parte order dated 27-03-2023 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 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.

Ashfaque Ahmed Abdul Hamid Ansari

It is seen that the assessment order in this case was passed u/s. 143(3) of the Act assessing total income at (-)Rs.13,64,658/- as against the returned income at (-)Rs.36,16,356/-. The ld. CIT(A) noted that despite giving many opportunities, the assessee did not submit any argument in support of his grounds of appeal.

Accordingly, an ex-parte order qua the assessee was passed 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 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. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of his point of view in the appeal proceedings.

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

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

Sd/- (R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 17th May, 2023 सतीश

Ashfaque Ahmed Abdul Hamid Ansari

ASHFAQUE AHMED ABDUL HAMID ANSARI,DHULE vs. THE ASSTT. COMMISSIONER OF INCOME-TAX, DHULE CIRCLE, DHULE, DHULE

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