HOUSNODDIN SHAMSUDDIN SHAIKH,JALGAON vs. INCOME-TAX OFFICER, WARD 2(1), JALGAON

This appeal by the assessee arises out of the ex parte order passed by the CIT(A)-2, Nashik on 03-02-2017 in relation to the assessment year 2012-13.

This appeal is time barred by 44 days. The assessee vide his ground of appeal No.7 has attributed the reason of delay to the outbreak of Covid-19. Therefore, the said delay is condoned and the instant appeal is admitted for disposal on merits by virtue of judgment of the Hon’ble Supreme Court in Cognizance for Extension of Limitation, In re 438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314.

We have heard the ld. DR and perused the relevant material on record. It is seen that the AO made various additions and determined the income of the assessee at Rs.3,96,25,306/-. The ld. CIT(A) passed the order ex parte after recording in para 2 of the impugned order that five opportunities were given to the assessee, which were not availed. In the absence of any supporting material from the side of assessee, the ld. CIT(A) dismissed the appeal. In the aforesaid factual background, we deem it appropriate to grant one more opportunity to the assessee to represent his case. 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 after allowing reasonable opportunity of hearing. In such fresh proceedings, the assessee will be at liberty to lead any fresh evidence as he considers expedient for his case.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 10th June, 2022.