SANGEETA JEEVAN CHAUDHARY,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -9, PUNE

We have heard the ld. D.R. and gone through the relevant material on record. There is no appearance from the side of assessee despite notice. It is seen that the assessment in this case was completed u/s.143(3) of the Income-tax Act, 1961 (hereinafter also called `the act’) determining total income of Rs.97,57,080/-. However, the AO vide rectification order dated 14-08-2019 reduced the benefit of full TDS credit. The ld. CIT(A) passed the ex parte in the absence of the assessee and dismissed the appeal.

The assessee, vide ground of appeal No.1, has challenged the ex parte order as having been passed without providing sufficient and reasonable opportunity of hearing. In view of the above factual background prevailing in the extant case, 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 pass the order afresh as per law after allowing a reasonable opportunity of hearing to the assessee. We order accordingly. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of her case.

In the result, the appeal is allowed for statistical purposes.