Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “A”
Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE
ORDER
PER DR. DIPAK P. RIPOTE, AM:
This appeal filed by the Assessee is directed against the ex-parte order of ld.Commissioner of Income Tax(Appeals)-3, Pune proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter also called as ‘the Act’) dated 11.07.2018.
The appeal is time barred by 15 days. The assessee has filed an affidavit attributing the reasons of delay. We are satisfied with the reasons so stated. We, therefore, admit the appeal for adjudication and dispose of the appeal on merits.
In this case the ld.AR submitted that the Assessee could not appear before the Ld.CIT(A). The ld.AR submitted that the case of A.Y. 2014-15 Mr.Rahul G.Nair Vs. ACIT, Circle-2, Pune (A)
the assessee could not be represented properly and urged for granting one more opportunity in the interest of principles of natural justice.
We have heard both the parties perused the records. It is a fact that Ld.CIT(A) has passed the ex-parte order in absence of assessee. Therefore, in the interest of Justice, the case is set aside to the Ld.CIT(A) for fresh adjudication. The Ld.CIT(A) shall provide opportunity to the assessee. The assessee shall file all necessary documents before the ld.CIT(A). Accordingly, the appeal of the assessee is allowed for statistical purpose.
In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 4th July, 2022.