SUBHASHCHANDRA R CHECHANI,JALNA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE - 1, AURANGABAD

These two appeals by the related but different assessees arise out of the orders passed by the CIT(Appeals)-12, Pune on 29-10- 2021 in relation to the assessment year 2012-13. Since both the appeals are based on similar facts and identical grounds, I am, therefore, proceeding to dispose them off by this consolidated order for the sake of convenience.

Shorn off unnecessary details, it is seen that the assessment orders in both the cases were passed u/s.144 r.w.s.147 of the Act making certain additions. Appeals were filed by both the assessees before the ld. CIT(A), who issued certain notices which remained unresponded. As a result of that, both the appeals came to be dismissed. The case of the assesses is that adequate opportunity of hearing was not granted by both the authorities. Considering the entirety of the facts and circumstances prevailing in the instant cases, wherein the assessment orders were also framed ex parte u/s.144 and the appeals were also disposed of in the absence of the assessee, I am of the considered opinion that it would be just and fair if the impugned orders are set-aside and the matter is restored to the file of AO. I order accordingly and direct him to frame the assessments afresh as per law and after allowing reasonable opportunity of hearing to the assessee.

In the result, both the appeals are allowed for statistical purposes. Order pronounced in the Open Court on 29th March, 2022.