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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI R.S. SYAL
आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee arises out of the ex parte order passed by the CIT(A)-5, Pune on 30-10-2019 in relation to the assessment year 2016-17. 2. The appeal is time barred by 40 days. In support of the delay, the assessee has filed an affidavit stating the reasons. I am satisfied with the reasons so stated, as attributable to Covid-19 pandemic. Ergo, the delay is condoned by virtue of judgment of the Hon’ble Supreme Court in Cognizance for Extension of Limitation, In re 438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08- 03-2021 and 421 ITR 314 and the instant appeal is admitted for disposal on merits.
It is seen that the AO completed the assessment u/s.143(3) determining total income of the assessee at Rs.22,20,930/- as against the returned income of Rs.6,65,900/-. The ld. CIT(A) dismissed the appeal ex parte after recording in para 3 of the impugned order that despite several notices issued by way of mail/dak fixing the date of hearing, the assessee could not avail them. The assessee has raised ground no. 1 to the effect that there were valid and sufficient reasons for not attending the hearing before the ld. CIT(A). In the aforesaid factual background, I deem it appropriate to grant another opportunity to the assessee to represent his 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 assessee. In such fresh proceedings, the assessee will be at liberty to lead any fresh evidence as he considers expedient for his case.
In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 01st July, 2022.