M/S JAIHIND WEILDING AND BOILER WORK,NASHIK vs. INCOME TAX OFFICER, NASHIK, NASHIK

These two appeals by the assessee arise out of the ex parte orders dated 22-02-2023 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 years 2010-11 and 2011-12.

It is seen that the assessment orders in these cases were passed u/s.143(3) of the Act assessing total income at Rs.13,42,724/- and Rs.14,00,000/- as against the returned incomes at Rs.7,76,630/- and Rs.11,97,280/- respectively/-. The ld. CIT(A), in para 4 of the impugned orders, noted that the appellant was afforded opportunity through notices but no reply/response was received from the appellant. He, therefore presumed that the appellant had nothing to say in the matter. Accordingly, the ex-parte orders qua the assessee were passed dismissing the appeals. Considering the entirety of facts and circumstances, I am of the opinion that it would be just and fair if the impugned orders are set-aside and the matters are remitted to the file of ld. CIT(A) with a direction to decide the appeals afresh as

In the result, the appeals are allowed for statistical purposes.