SHRI SANT DNYANESHWAR NAGARI SAHAKARI PATSANSTHA LTD.,SATRA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, SATARA

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 assessing total income at Rs.13,77,000/-. No return was filed by the assessee. When the matter was carried before the first appellate authority, the ld. CIT(A), at para 4 (c) of the impugned order, noted that the appellant has not been able to even discharge the primary onus/burden statutorily cast upon him to substantiate the claims made in the grounds of appeal in spite of adequate time and opportunities given as brought out in the foregoing paras. He, therefore decided the appeal based on the documents that were submitted by the assessee as part of appeal memo, which resulted into passing of the ex-parte order qua the assessee 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 the AO. I order accordingly and direct him to frame the assessment afresh as per law after allowing a reasonable opportunity of hearing to the assessee. 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.