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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 ld. CIT(Appeals), Pune-5, Pune on 10.01.2018 in relation to the assessment year 2013-14.
I have heard both the parties and perused the relevant material available on record. The ld. CIT(A) dismissed the appeal in limine without going into the merits of the appeal. He issued notice to assessee for
2 ITA No. 616/PUN/2018 A.Y.2013-14
participation in the appellate proceedings. The assessee did not turn up before him and accordingly, the ld. CIT(A) dismissed the appeal in limine. In my considered opinion, the ld. CIT(Appeals) is bound to dispose of any appeal before him on merits, even if there is no participation by the assessee. Since the appeal was dismissed in limine without going into the merits of the appeal, I set-aside the impugned order and restore the appeal to the file of ld. CIT(Appeals) for disposing it afresh as per law after allowing a reasonable opportunity of being heard to the assessee.
In the result, the appeal is allowed for statistical purposes. 3.
Order pronounced on 13th day of December, 2018.
Sd/- R.S. SYAL उपा�य� /VICE-PRESIDENT
पुणे / Pune; �दनांक / Dated : 13th December, 2018. SB आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(Appeals), Pune-5, Pune. 4. The Pr. CIT, Pune-4, Pune. 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “एक-सद�य” ब�च, पुणे / DR, ITAT, “SMC” Bench, Pune. गाड� फ़ाइल / Guard File. 6.
// True Copy // आदेशानुसार / BY ORDER,
�नजी स�चव / Private Secretary आयकर अपील�य अ�धकरण, पुणे / ITAT, Pune.
3 ITA No. 616/PUN/2018 A.Y.2013-14
Date 1 Draft dictated on 13.12.2018 Sr. PS/PS 2 Draft placed before author 13.12.2018 Sr. PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order
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