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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 is directed against the order passed by the CIT(A)-I, Aurangabad on 21-12-2017 in relation to the assessment year 2012-13.
I have heard the ld. DR and perused the relevant material on record. There is no appearance from the side of the assessee. It is seen that the AO as well as the ld. CIT(A) have passed the orders ex-parte qua the assessee. The assessee vide the grounds has assailed that he explained the cash
2 ITA No.445/PUN/2018 Satywan Dhondiba Dhormare
deposits in his saving bank account with supporting entries in
the cash book, however, the AO ignored the same and
completed the assessment ex parte. The first appellate authority also decided the appeal ex parte. 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 the AO to make the assessment afresh
after allowing a reasonable opportunity of being heard to the
assessee. It is made clear that in such fresh proceedings, the
assessee will be at liberty to lead any fresh evidence in support
of his case, as desired expedient.
In the result, the appeal is allowed for statistical
purposes.
Order pronounced in the Open Court on 04th December, 2018.
Sd/- (R.S.SYAL) उपा�य� उपा�य�/ VICE PRESIDENT उपा�य� उपा�य�
पुणे Pune; �दनांक Dated : 04th December, 2018 सतीश
ITA No.445/PUN/2018 Satywan Dhondiba Dhormare
आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत / Copy of the Order is forwarded क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत आदेश आदेश आदेश to :
अपीलाथ� / The Appellant; 2. ��यथ� / The Respondent; 3. आयकर आयु�(अपील) / The CIT (Appeals)-1, Aurangabad 4. आयकर आयु� / The Pr. CIT-2, Aurangabad 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / DR ‘SMC’, ITAT, Pune; 6. गाड� फाईल / Guard file.
// True copy //
आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार
// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
Date 1. Draft dictated on 03-12-18 Sr.PS 2. Draft placed before author 03-12-18 3. Draft proposed & placed before the second member 4. Draft discussed/approved by Second Member. 5. Approved Draft comes to the Sr.PS/PS 6. Kept for pronouncement on 7. File sent to the Bench Clerk 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. *