RAJESH PANDURANG PATIL,KOLHAPUR vs. THE INCOME-TAX OFFICER, WARD –(1)2, KOLHAPUR

आदेश / ORDER

PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(A)-1, Kolhapur on 10-10-2019 in relation to the assessment year 2014-15. 2. The assessee is aggrieved by certain additions and disallowances as have been set out in the assessment order. 3. I have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite notice. It is seen that the assessee furnished a return declaring total income of Rs.2,22,020/-. The Assessing Officer (AO) completed the assessment u/s.144 of the Act determining total income at Rs.35,51,850/-. In view of the fact that the assessment has been completed ex parte qua the assessee, I am of the considered opinion that it would be in the fitness of the things if the impugned order is set-aside and the matter is restored to the file of AO. I order accordingly and direct him to frame the assessment afresh as per law after allowing a reasonable opportunity of hearing to the assessee.

Order pronounced in the Open Court on 05th August, 2022.

Sd/- (R.S.SYAL) उपा�य�/ VICE PRESIDENT पुणे Pune; �दनांक Dated : 05th August, 2022 Satish

आदेश क� ��त�ल�प अ�े�षत / Copy of the Order is forwarded to : 1. अपीलाथ� / The Appellant; 2. ��यथ� / The Respondent; 3. The CIT(A)-1, Kolhapur