M/S. NAV FIBRO PLASTICS,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6,, PUNE

आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee arises out of the ex parte order passed by the ld. CIT(Appeals)-4, Pune on 08.07.2019 in relation to the assessment year 2015-16. 2. I have heard both the sides and perused the relevant material on record. It is seen that the ld. CIT(A) passed the order ex-parte qua the assessee. The ld. AR stated that the ld. CIT(A) and AO did not give proper opportunity of hearing. In the given facts, I am satisfied that the assessee was prevented from presenting his case properly before the ld. first appellate authority as well as before AO. As such, I am of the considered opinion that the ends of justice would meet adequately if the impugned order is set-aside and the matter is restored 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 being heard to the assessee.

3. The CIT (Appeals)-4, Pune.

Date 1 Draft dictated on 17.01.2020 Sr. PS/PS 2 Draft placed before author 17.01.2020 Sr. PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr. Sr. PS/PS PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order