GANESH SHIVAJI AFRE,JALGAON vs. DEPUTY COMMISSIONER OF INCOME TAX - CIRCLE 1, JALGAON

There is a small delay of 02 days in presenting this appeal before the Tribunal. I, ergo, condone the delay and admit the appeal for disposal on merits.

The assessee in this appeal is aggrieved by certain addition confirmed in the first appeal.

The factual matrix of the case is that the assessee filed return of income declaring total income at Rs.14,48,950. The assessment was completed at total income of Rs.18,94,500 after making addition u/s 68 of the Income-tax Act, 1961. The assessee preferred first appeal before the ld. CIT(A). Though certain opportunities were given by the NFAC, but the assessee remained quiet and did not respond. Accordingly, the NFAC dismissed the appeal, on merits.

I have heard the ld. DR and perused the record. The assessee did not participate in the proceedings before the Tribunal despite notice. As such, I am proceeding to dispose off the appeal ex parte qua the assessee. It is seen that the impugned order has been passed ex parte in the absence of the assessee. In view of the above factual background prevailing in the extant case, I am of the opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the NFAC with a direction to pass order afresh as per law after allowing a reasonable opportunity of hearing to the assessee. I order accordingly. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of his case. 6. In the result, appeal is allowed for statistical purposes. Order pronounced in the Open Court on 09th December, 2022.