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Facts
The assessee's appeal was directed against the order of Ld. CIT(A) which was ex-parte due to the assessee's non-appearance. The assessment for AY 2014-15 had resulted in a significant addition to the declared income. The assessee's counsel requested an opportunity to plead the case on merits before the Ld. CIT(A).
Held
The Tribunal noted that the Ld. DR did not oppose the assessee's request. Considering the interest of justice, the Tribunal decided to remit the appeal back to the Ld. CIT(A) for fresh adjudication after granting a proper opportunity to the assessee.
Key Issues
Whether the ex-parte order passed by the Ld. CIT(A) should be set aside and the assessee be granted an opportunity to present their case on merits.
Sections Cited
250, 143(3), 250(6)
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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE
आदेश / ORDER
PER MANISH BORAD, AM:
This appeal filed at the instance of assessee is directed against the order of Ld. CIT(A), Pune [‘Ld. CIT(A)’] u/s 250 of the Act dated 19.11.2024 which is arising out of the assessment order u/s 143(3) of the Act for Assessment Year 2014-15 framed on 20.12.2016 by the ITO, Ward-10(3), Pune.
Though the assessee has raised various grounds of appeal but Ld. Counsel for the assessee, at the outset, stated that the impugned order is ex-parte as the assessee neither could attend nor could any written submission in pursuance to the appeal filed before Ld. CIT(A) and in absence of such appearance, Ld. CIT(A) has confirmed the addition made by the Assessing Officer. He stated that an opportunity may pleased be granted to the assessee so that assessee can plead before Ld. CIT(A) on the merits of the case.
Ld. DR did not oppose the request of the assessee.
We have heard rival contentions and perused the records placed before us. The assessee is an individual and assessment for A.Y. 2014-15 has been framed on 20.12.2016 u/s 143(3) and Ld. Assessing Officer after examining the income tax return filed by the assessee on 22.03.2016 declaring income of Rs.7,86,160/- which included long term capital gain and also examining the details of immovable property sold during the year, made the addition for long term capital gain and assessed the income at Rs.1,03,06,020/- resulting into net addition of Rs.95,16,860/-. The assessee preferred appeal before Ld. CIT(A) but then could not attend the dates of hearing nor could filed any written submission. Considering the prayer of Ld. Counsel for the assessee and there being no objection raised by the Ld. DR, we in the larger interest of justice and being fair to both the parties remit back all the issues raised on merits to the file of Ld. CIT(A) for necessary adjudication as contemplated in section 250(6) of the Act. Needless to mention here that fair and proper opportunity shall be granted to the assessee. All the grounds of appeal raised by the assessee in the instant appeal are allowed for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced on 14th day of July, 2025.