SMT. KAMLABAI MURLIDHAR CHAKURKAR,LATUR vs. INCOME-TAX OFFICER, WARD - 4, LATUR

This appeal is time barred by 119 days. The assessee has filed condonation petition stating the reasons which led to the late filing of the appeal. We are satisfied with such reasons. The delay is condoned and the appeal is admitted for hearing on merits.

There is no appearance from the side of the assessee despite notice. When the case was earlier fixed for hearing, namely, on 06-08-2019, 17-09-2019, 18-12-2019 and 24-06-2019, the assessee remained unrepresented and also did not appear in person. Under such circumstances, we are proceeding to dispose of the appeal ex parte qua the assessee.

The assessee, through grounds of appeal, has, inter alia, challenged the passing of the ex-parte order by the ld. CIT(A) without granting proper opportunity of hearing.

We have heard the ld. DR through virtual court and gone through the relevant material on record. It is seen that the ld. CIT(A) dismissed the appeal of the assessee primarily for non- attendance. In view of the aforenoted peculiar facts obtaining in the extant case and the ld. DR not raising any serious objection to the granting of opportunity of hearing to the assessee, 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 ld. CIT(A) with a direction to dispose of the appeal afresh on merits as per law after allowing a reasonable opportunity of hearing to the assessee. We order accordingly.

Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पपणे Pune; ददिधांक Dated : 08th July, 2020 Satish आदेश की प्रनिनिनप अग्रेनषि/Copy of the Order is forwarded to: अपऩिधर्थी / The Appellant; 1. 2. प्रत्यर्थी / The Respondent; 3. The CIT(A)-1, Aurangabad-2, Pune 4. The Pr. CIT-2, Aurangabad विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे / DR „SMC‟, ITAT, Pune 5. गार्ड फाईल / Guard file आदेशधिपसधर/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune