PRASAD PRABHAKAR KHANDKE,PUNE vs. ITO, WARD5(2), PUNE, PUNE

This appeal at the instance of assessee is directed against the order of the Ld. CIT(A)/National Faceless Appeal Centre, Delhi dated 28.12.2023 which is arising out the order u/s. 143(3) of the Act for Assessment Year 2017-18 framed by ITO, Ward-5(3), Pune.

When the appeal was called for, none appeared on behalf of the assessee even though proper notice of hearing was issued and served. However, with the assistance of Ld. Departmental Representative, we noticed that the impugned order is ex-parte as the assessee failed to attend the hearing and filing its submissions/documents.

We have heard the Ld. DR and perused the record placed before us. The assessee is an individual and furnished the return of income for AY 2017-18 on 31.03.2018 through E-filing declaring income of Rs.2,22,710/-. After the case being picked up for limited scrutiny, notices u/s. 143(2) and 142(1) of the Act were issued and duly served on the assessee. The Ld. Assessing Officer after considering the submissions of the assessee assessed the income at Rs.17,25,710/- after making certain additions amounting to Rs.15,03,000/-. The assessee challenged these additions before the Ld. CIT(A) but on all the five opportunities granted by the Ld. CIT(A) (of which one fall during the Covid-19 period), the assessee failed to attend the hearing and could not file any evidence. The Ld. CIT(A) concluded the appellate proceedings ex-parte and confirmed the additions made by the Ld. Assessing Officer.

Before us, the assessee raised various grounds of appeal which the ground No. 1 is granting an additional opportunity to present the relevant facts and therefore request has been made to set aside the order of the Ld. CIT(A).

The Ld. DR did not oppose to these contentions made in grounds of appeal.

We have heard the rival contentions and perused the record placed before us. Considering the facts and circumstances of the case and also considering that the assessee would not have gained by not attending the hearing and some genuine and reasonable cause would have restrained the assessee to attend the hearing, we therefore, without dwelling into merits of the case raised in the grounds of appeal, in the larger interest of justice and being fair of both the parties, remit the issue raised on merits in the instant case to the file of the Ld. CIT(A)/NFAC for necessary adjudication, in accordance with law. Needless to mention that proper opportunity of hearing shall be granted to the assessee. The assessee is directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes.