What did the Tribunal hold?

The Tribunal found the reasons for the ex parte assessment to be satisfactory and decided to set aside the impugned order. The matter was restored to the Assessing Officer for a fresh assessment after providing the assessee with a reasonable opportunity of being heard.

The Assessing Officer completed the assessment ex parte under Section 144 of the Act, determining long-term capital gain at Rs. 12,50,000 due to the assessee's non-compliance. The assessee's first appeal was dismissed.

What were the issues?

Whether the ex parte assessment order passed due to non-compliance was justified and if the assessee should be granted a fresh opportunity to present their case.

Namdeo Vitthal Khatale, Nashik vs ITO | ITAT Pune 2019

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI R.S. SYAL

For Appellant: Shri Tausif L. Galeria

For Respondent: Shri Rajesh Gawli

आदेश / ORDER

PER R.S.SYAL, VP : This appeal by the assessee arises out of the order passed by the CIT(A)-1, Nashik on 14-11-2018 in relation to the assessment year 2010-11.

It is noticed that the assessment of the assessee was taken up and certain notices were issued. In the absence of any compliance by the assessee, the Assessing Officer determined the long term capital gain at

2 ITA No.03/PUN/2019 Namdeo Vitthal Khatale

Rs.12,50,000/- by means of an assessment completed u/s 144

of the Act. The first appeal filed by the assessee came to be

dismissed.

I have heard both the sides and perused the relevant

material on record. The reasons given by the ld. AR, which led

to the passing of assessment order ex parte, have been gone into. I am satisfied with the same. In my considered opinion,

the ends of justice would meet adequately if the impugned

order is set-aside and the matter is restored to the file of AO. I

order accordingly and direct him to frame the assessment

afresh as per law after allowing reasonable opportunity of

hearing to the assessee.

In the result, the appeal is allowed for statistical

purposes.

Order pronounced in the Open Court on 21st February, 2019

Sd/- (R.S.SYAL) उपा�य� उपा�य�/ VICE PRESIDENT उपा�य� उपा�य�

पुणे Pune; �दनांक Dated : 21st February, 2019 सतीश

ITA No.03/PUN/2019 Namdeo Vitthal Khatale

आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत / Copy of the Order is forwarded to : क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत आदेश आदेश आदेश

अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / 3. The CIT (Appeals)-1, Nashik 4. The Pr. CIT-1, Nashik िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / 5. DR ‘SMC’, ITAT, Pune; गाड� फाईल / Guard file. 6. // True copy // आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार

// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 20-02-2019 Sr.PS 2. Draft placed before author 20-02-2019 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.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. *

NAMDEO VITTHAL KHATALE,NASHIK vs. INCOME-TAX OFFICER, WARD - 1(3), NASHIK

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