SMT NALINI PRASHANT SONAWANE,PUNE vs. ITO, WARD 8(4), PUNE

This assessee’s appeal for assessment year 2013-14 arises against the CIT(A)- 13, Pune’s order dated 20.11.2019 passed in case no. PN/CIT(A)- 13/ ITO Ward- 8(4), Pune/519/2016-17/391 involving proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961; in short “the Act”.

It emerges at the outset that the CIT(A)’s lower appellate order confirming the Assessing Officer’s action making undisclosed interest and unexplained cash credits addition(s) involving varying sum(s); has been passed ex-parte.

Mr. Walimbe vehemently argued in support of the CIT(A)’s detailed discussion that he had afforded various opportunities to the assessee in lower appellate proceedings as per the corresponding detailed tabulation in page 3 in the order under challenge. He fails to dispute the clinching fact that there is not even a single indication in the CIT(A)’s order that the assessee had indeed been served the lower appellate hearing notice(s). Be that as it may, we are of the opinion that larger interest of justice would be served in case the learned CIT(A) re-decide the assessee’s lower appeal afresh within three effective opportunities of hearing as contemplated u/s 250(6) of the Act requiring him to frame points of determination followed by a detailed adjudication. We order accordingly.