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Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE
Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY
आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the ex parte order dated 06-09-2018 passed by the CIT(A)-5, Pune in relation to the assessment year 2015-16. 2. There is a delay of 13 days in filing this appeal before the Tribunal. The assessee has filed an affidavit explaining the reasons for the delay. We are satisfied with the reasons. The delay is condoned and the appeal is admitted for hearing.
We have heard both the sides and perused the relevant material on record. At the outset, the ld. AR submitted through an additional ground that the ld. CIT(A) dismissed the appeal without adjudicating the same on merits. He requested that the matter may be remitted to the file of the ld. CIT(A). The ld. DR did not raise any serious objection. In view of the above factual background of the extant case, more specifically that the ld. CIT(A) is obliged to dispose of the appeal on merits even if the assesee is absent, we are of the opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the ld. CIT(A) with a direction to decide it afresh after allowing a reasonable opportunity of hearing to the assessee. We order accordingly.
In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 20th April, 2022.