MAHARASHTRA NAGARI SAHAKARI PAT SANSTHA MARYADIT,KOLHAPUR vs. THE INCOME TAX OFFICER, WARD-1(4), KOLHAPUR

This appeal by the assessee arises out of the ex parte order dated 10-02-2023 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 disallowing the deduction claimed by the assessee u/s.80P amounting to Rs.26,88,537/- under the head ‘Income from other sources’. 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.

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