NISHAT HUSSEIANLI VAZIR,PUNE vs. INCOME-TAX OFFICER, WARD (IT)-4, PUNE

This assessee’s appeal for A.Y. 2014-15 arises against the CIT(A)-13, Pune’s order dated 25/11/2019 passed in case No. PN/CIT(A)-13ITO Ward(IT)-4, Pune/552/2016-17 involving proceeding u/s.143(3) of the Income Tax Act, 1961; in short "the Act”. Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.

Mr. Desai vehemently argued that this assessee’s has been non- cooperative all along and therefore both the learned authorities have rightly made the impugned disallowances/ additions in facts of the case. He fails to dispute the clinching fact that this assessee is a non-resident and his counsel had appeared before the CIT(A) on 04.11.2019. Faced with the situation, we deem it appropriate in the larger interest of the justice to restore the assessee’s instant substantive grounds back to the CIT(A) for his fresh adjudication as per law within three effective opportunities. Ordered accordingly.

Delay of 100 days in filing of the instant appeal instituted on 02.07.2020 is condoned since falling in Covid-19 pandemic outbreak period.

This assessee’s appeal is allowed for statistical purposes in above terms.