SHRI MAHESH MANOHAR PIMPALKUTE,NEW DELHI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, MALEGAON

This appeal by the assessee arises out of the ex parte order dated 09-02-2023 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 2012-13.

I have heard the rival submissions and gone through the relevant material on record. It is seen that the assessment order in this case was passed u/s.144 r.w.s.142(1) r.w.s.147 of the Act assessing total income at Rs.18,27,984/-. When the matter was carried before the first appellate authority, the ld. CIT(A), at para 4.2 of the impugned order, noted that the appellant failed to avail any of the said opportunities through various notices issued on ITBA to furnish a reply in support of its case. He, therefore, presumed that the appellant is not interested in pursuing the appeal and eventually dismissed it ex parte qua the assessee. The ld. AR submitted that adequate opportunity of hearing was also not given by the AO inasmuch as the assessee could respond to the assessment proceedings only for once and thereafter, the assessment order came to be passed without affording further opportunity of hearing to explain the case. It was submitted that, given an opportunity, the assessee is now in a position to substantiate his claims with relevant evidence. 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.