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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.397/PUN/2023 Shri Sant Dnyaneshwar Nagari Sahakari Patsanstha Ltd.,
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.
3 ITA No.397/PUN/2023 Shri Sant Dnyaneshwar Nagari Sahakari Patsanstha Ltd.,
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 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. *