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Income Tax Appellate Tribunal, SMC BENCH, PUNE
Before: SHRI R.S. SYAL
आदेश / ORDER
PER R.S. SYAL, VP:
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.
2 ITA No.383/PUN/2023 Maharashtra Nagari Sahakari Pat Sanstha Maryadit
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.
Order pronounced in the Open Court on 16th May, 2023.
Sd/- (R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 16th May, 2023 सतीश
3 ITA No.383/PUN/2023 Maharashtra Nagari Sahakari Pat Sanstha Maryadit
आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The Respondent 2. 3. The Pr.CIT concerned 4. DR, ITAT, ‘SMC’ Bench, Pune गाड� फाईल / Guard file. 5.
आदेशानुसार/ BY ORDER,
// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
Date 1. Draft dictated on 15-05-2023 Sr.PS 2. Draft placed before author 16-05-2023 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *