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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY
आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the ex parte order passed by the CIT(A)-7, Pune on 03-04-2017 in relation to the assessment year 2013-14.
We 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 obtaining in the instant
2 ITA No.1923/PUN/2017 Nitin Ghule
case, we are 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. We 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 adverse inference
against the assessee.
In the result, the appeal is allowed for statistical purposes.
Order pronounced in the Open Court on 15th March, 2019.
Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 15th March, 2019 सतीश
3 ITA No.1923/PUN/2017 Nitin Ghule
आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. 3. The CIT(A)-7, Pune 4. The Pr. CIT-6, Pune िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे 5. “बी” / DR ‘B’, ITAT, Pune; 6. गाड� फाईल / Guard file. आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार
// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
Date 1. Draft dictated on 15-03-2019 Sr.PS 2. Draft placed before author 15-03-2019 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. *