What did the Tribunal hold?

The Tribunal set aside the ex-parte orders of the CIT(A) and remitted the matters back for fresh adjudication. The assessee was granted an opportunity to present its case and lead fresh evidence.

The assessee's appeals before the CIT(A) were dismissed ex-parte as no response was received from the appellant despite notices. The assessment orders had assessed total income significantly higher than the returned incomes for the assessment years 2010-11 and 2011-12.

What were the issues?

Whether the CIT(A) was justified in passing ex-parte orders without affording a proper opportunity of hearing to the assessee. Whether the appeals should be decided afresh after giving the assessee a reasonable opportunity.

M/S Jaihind Weilding and Boiler… vs ITO | ITAT Pune 2023

Income Tax Appellate Tribunal, SMC BENCH, PUNE

Before: SHRI R.S. SYAL

For Appellant: Shri Pramod S. Shingte

For Respondent: Ms. Neha Deshpande

आदेश / ORDER

PER R.S. SYAL, VP:

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

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 its point of view in the fresh assessments.

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

Order pronounced in the Open Court on 16th May, 2023.

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

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