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Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE
Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI
आदेश / ORDER
PER R.S. SYAL, VP :
This appeal by the assessee is directed against the ex parte order dated 22-10-2018 passed by the CIT(A)-1, Aurangabad in relation to the assessment year 2015-16.
It is seen that the AO completed the assessment u/s.143(3) r.w.s.147 of the Act determining total income of the assessee at Rs.54,09,600/- as against the returned income of Rs.2,09,600/-.
The ld. CIT(A) in para 2 of the impugned order noted that despite granting opportunities, neither the authorized representative nor the legal heirs of the assessee could represent the case before him.
Therefore, he dismissed the appeal ex parte. In the aforesaid factual background and without going into the merits of the additions, we deem it appropriate to grant another opportunity to the legal heirs of the assessee to represent their case before the ld. CIT(A). The impugned order is set-aside and the matter is remitted to the file of the ld. CIT(A) with a direction to dispose of the appeal afresh on merits as per law after allowing reasonable opportunity of hearing to the legal heirs of the assessee. In such fresh proceedings, the legal heirs of the assessee will be at liberty to lead any fresh evidence as they consider expedient for the case.
In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 11th July, 2022.