SANGOLA TALUKA SSK LTD,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -2,, PUNE

This appeal is time barred by 725 days. An affidavit has been filed by the assessee explaining the reasons for the delay in filing the instant appeal. We are satisfied with such reasons. The delay is condoned and the appeal is admitted for disposal on merits.

We have heard the ld. DR and perused the relevant material on record. There is no appearance from the side of the assesee despite notice. It is seen that the AO made various additions and computed the total income of the assessee at Rs.14,91,68,318/-. The ld. CIT(A) passed the order dismissing the appeal of the assessee ex parte. The assessee, vide ground No.3 of the appeal, has asserted that the ld. CIT(A) did not impart natural justice regarding the appellate proceedings. In the aforesaid factual background, we deem it appropriate to grant opportunity to the assessee for properly representing its case before the ld. first appellate authority. The impugned order is, ergo, 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 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 15th June, 2022.