JAY NANDKISHOR BHUTADA,NASHIK vs. INCOME-TAX OFFICER WARD 1(1), NASHIK

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ITA 844/PUN/2022Status: DisposedITAT Pune16 December 2022AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and remitted the matter back for fresh disposal. The assessee was granted an opportunity to present their case and lead fresh evidence.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte as the assessee did not appear. The assessee claimed to have been prevented by sufficient cause from appearing before the CIT(A).

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified and if the assessee had sufficient cause for non-appearance.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL

For Appellant: Shri P.S. Shingte
For Respondent: Shri Suhas Kulkarni

आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee arises out of the ex parte order dated 07-10-2022 passed by the National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act.) in relation to the assessment year 2017-18.

2.

It is seen that the AO completed the assessment u/s.143(3) of the Act determining total income of the assessee at Rs.12,19,610/-. The ld. CIT(A), in para 5.1 of the impugned order, noted that there was no response from the assessee till the date of passing order and hence passed the order ex-parte qua the assessee. The ld. AR submitted that the assessee was prevented by sufficient cause from putting in appearance before the ld. CIT(A). In view of these peculiar facts, I am of the considered opinion that the ends of justice would meet adequately if the impugned order is set aside and the matter is remitted to the file of the ld. CIT(A) with a direction to dispose of the appeal afresh on merits as per law after allowing reasonable opportunity of hearing to the assessee. I order accordingly. In such fresh proceedings, the assessee will be at liberty to lead any fresh evidence as it considers expedient for the case.

3.

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

Order pronounced in the Open Court on 16th December, 2022.

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