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Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI V. DURGA RAO & SHRI V. DURGA RAO
The present appeal has been filed by the assessee challenging the impugned order dated 04/08/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (“the learned CIT(A)”), for the assessment year 2017-18.
When this appeal is taken up for hearing, none appeared on behalf of the assessee to assist the Bench in disposing the appeal filed by the assessee. However, we proceed to dispose off the assessee’s appeal ex-
Mrs. Padma Pradeep Bobde ITA no.167/Nag./2024 parte on the basis of material available on record and after hearing the learned Departmental Representative.
The learned D.R. submitted that the learned CIT(A) has given sufficient opportunities inspite of that the assesse has not appeared before the learned CIT(A) and not filed relevant details. He strongly supported the orders passed by the learned CIT(A).
We have heard both the parties, perused the materials available on record and gone through orders of the authorities below. We find that though the learned CIT(A) gave opportunities to the assessee, ultimately, the order passed by him is an ex-parte order. Since no speaking order has been passed, we deem it fit to set aside the entire matter back the learned CIT(A) for re–adjudication. Thus, the grounds of appeal are allowed for statistical purposes.
In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 16/05/2024.