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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI R.S. SYAL
आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee arises out of the ex parte order dated 22-02-2022 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 2008-09. 2. There is a delay of 80 days in filing the appeal before the Tribunal. The assessee has filed an affidavit explaining the reasons. I am satisfied with the reasons so stated in the
Patan Food Processors Pvt. Ltd., affidavit and, therefore, the delay is condoned and the instant appeal is admitted for disposal on merits.
I have heard both the sides and gone through the relevant material on record. It is seen that the AO completed the assessment u/s.143(3) of the Act making certain additions. The ld. CIT(A) in para 1.4 of the impugned order, in a table, noted that almost eight opportunities were given to the assessee and no one attended nor any adjournment filed. He, therefore, proceeded ahead based on the documents/material available on record passing the ex-parte qua the assessee and dismissing the appeal for non-attendance and in the absence of any evidences furnished by the assessee. In view of the fact that the ld. CIT(A) is not empowered to dismiss an appeal in limine, I am constrained to set aside the impugned order on this sole reason and remit the matter 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. In such fresh proceedings, the assessee will be at liberty to lead any fresh evidence as it considers expedient for the case.
Patan Food Processors Pvt. Ltd.,
In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 07th November, 2022.