VITTHAL MARUTI NIMASE,SANGAMNER vs. INCOME-TAX OFFICER WARD-4, AHMEDNAGAR

I have heard both the sides and gone through the relevant material on record. It is seen that the assessment in this case was completed u/s.143(3) determining total income at Rs.21,67,053/-. The ld. AR submitted that the assessment order in this case was passed without issuing a statutory notice u/s.143(2) of the Act. However, it is also a fact that the assessee remained absent before the ld. CIT(A) and as such the factual examination of this issue could not be carried out. In view of the above factual background prevailing in the extant case and further the request made by the ld. AR for granting an opportunity to the assessee to present his case before the ld. first appellate authority, I am 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. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of his point of view. I order accordingly.