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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI R.S. SYAL
PER R.S.SYAL, VP :
This appeal by the assessee arises out of the order passed by the CIT(A)-1, Aurangabad on 22-12-2017 in relation to the assessment year 2013-14.
I have heard both the sides and perused the relevant material on record. It is seen that the AO and the ld. CIT(A) passed the orders ex-parte qua the assessee. The ld. AR, vide the grounds raised in the memorandum of appeal, has assailed the action of the authorities below in not giving proper opportunity of hearing. The ld. AR explained the reasons for
2 ITA No.570/PUN/2018 M/s. SL and SR Jaiswal
the absence of the assessee before the authorities below, with
which I am satisfied. In view of the foregoing facts, I am of
the considered opinion that the ends of justice would meet
adequately if the impugned order is set-aside and the matter is
restored to the file of AO. I order accordingly and direct him
to make the assessment 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.
Order pronounced in the Open Court on 11th December, 2018.
Sd/- (R.S.SYAL) उपा�य�/ VICE PRESIDENT उपा�य� उपा�य� उपा�य� पुणे Pune; �दनांक Dated : 11th December, 2018 सतीश आदेश क� क� क� �ितिलिप क� ितिलिप अ�ेिषत अ�ेिषत अ�ेिषत / Copy of the Order is forwarded to : अ�ेिषत आदेश आदेश आदेश ितिलिप ितिलिप अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / 3. The CIT (Appeals-1, Aurangabad आयकर आयु� / The Pr. CIT-1, Aurangabad 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / 5. DR ‘SMC’, ITAT, Pune; गाड� फाईल / Guard file. 6. // True copy // आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
ITA No.570/PUN/2018 M/s. SL and SR Jaiswal
Date 1. Draft dictated on 11-12-18 Sr.PS 2. Draft placed before author 11-12-18 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *