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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI R.S. SYAL
PER R.S.SYAL, VP : This appeal by the assessee is directed against the ex parte order passed by the CIT(A)-4, Pune on 24-10-2018 in relation to the assessment year 2015-16.
I have heard both the sides gone through the relevant material on record. It is observed that the ld. CIT(A) passed ex parte order qua the assessee dismissing the appeal. Considering the totality of the facts and circumstances
2 ITA No.1970/PUN/2018 Shri Alok A. Sheth
obtaining in the instant case, I am of the considered opinion
that it would be in the fitness of things if the impugned order is
set-aside and the matter is restored to the file of ld. CIT(A) for
deciding the appeal afresh as per law after allowing reasonable
opportunity of hearing to the assessee. I order accordingly.
The ld. AR has undertaken to appear before the ld. first
appellate authority as and when the appeal is fixed for hearing.
If again the assessee does not co-operate, the ld. CIT(A) will
be entitled to draw an adverse inference against the assessee.
In the result, the appeal is allowed for statistical
purposes.
Order pronounced in the Open Court on 20th March, 2019.
Sd/- (R.S.SYAL) उपा�य� उपा�य�/ VICE PRESIDENT उपा�य� उपा�य�
पुणे Pune; �दनांक Dated : 20th March, 2019 सतीश
3 ITA No.1970/PUN/2018 Shri Alok A. Sheth
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)-4, Pune 4. The Pr. CIT-3, Pune ि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 20-03-2019 Sr.PS 2. Draft placed before author 20-03-2019 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/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. *