DATTATRAYA PANDURANG SHINDE,PUNE vs. INCOME TAX OFFICER,WARD-5(5), PUNE, PUNE

This appeal by the assessee arises out of the ex parte order dated 21-03-2022 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 2010-11.

The appeal is time barred by 292 days. The assessee has filed an affidavit explaining the reasons for the delay. We are satisfied with the reasons. The delay is condoned and the appeal is admitted for disposal on merits.

We 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.143(3) r.w.s.147 of the Act assessing total income at Rs.59,33,078/- as against the returned income at Rs.21,71,020/-. When the matter was carried before the first appellate authority, the ld. CIT(A), at para 10 of the impugned order, noted that various notices were issued to the appellant which remained unresponded. 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. The ld. AR submitted that adequate opportunity of hearing was also not given by the AO inasmuch as the assessee could attend 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, we are 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. We 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.