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Income Tax Appellate Tribunal, “B” BENCH, PUNE
Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI
आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM :
This appeal by the assessee against the order dated 14-11-2019 passed by the Commissioner of Income Tax (Appeals)-7, Pune [‘CIT(A)’] for assessment year 2013-14.
We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent and set ex-parte. Therefore, we proceed to dispose of the appeal by hearing the ld. DR and perusing the material available on record.
Ground Nos. 1 and 2 raised by the assessee challenging the action of CIT(A) in dismissing the grounds of appeal without affording reasonable opportunity of hearing to the assessee in the facts and circumstances of the case.
4. Heard ld. DR and perused the material available on record. We note that the assessee is an individual. The assessee filed return of income declaring a total income of Rs.2,07,781/-. Under scrutiny notices u/s. 143(2) and 142(1) of the Act were issued to the assessee. We note that in response to the said notices, no information was received in respect of queries raised by the AO. Accordingly, having no option, the AO determined the total income of the assessee at Rs.57,61,540/- vide its order dated 29-03-2016 passed u/s. 144 of the Act. Aggrieved by the order of AO, the assessee preferred an appeal before the CIT(A), wherein, we note that no proper representation was made by the assessee which is evident from para 3 of the impugned order. The CIT(A) proceeded to confirm the order of AO in the absence of any evidence in support of grounds raised before the First Appellate Authority. The ld. DR also fairly conceded that the CIT(A) dismissed the grounds of the assessee for non-prosecution and no discussion made on the merits of the issues. Therefore, taking into consideration the facts and circumstances of the case and the submissions of the ld. DR in the interest of justice, we deem it proper to remand the matter to the file of AO for its fresh adjudication. The assessee is liberty to file evidences, if any, in support of his claim. Thus, ground Nos. 1 and 2 raised by the assessee are allowed for statistical purpose.
5. In view of our decision in ground Nos. 1 and 2, the issues raised in ground Nos. 3 to 6 require no adjudication.
In the result, the appeal of assessee is allowed for statistical purpose.
Order pronounced in the open court on 18th October, 2022.