SAMEER VASANT MOHOL,PUNE vs. INCOME TAX OFFICER, WARD-12(1), PUNE, PUNE

ORDER

PER PARTHA SARATHI CHAUDHURY, JM :

appearing hereinafter. The grounds of appeal are as follows:

1. On the basis of facts and in the circumstances of the case and as per law, the Commissioner of Income Tax, (Appeals)-3, Pune is not justified in dismissing the appeal solely on the basis delay non-prosecution by the assessee. The appeal before CIT(A) be restored by setting aside his order dt 08/09/2023

2. Your Petitioner prays further, if required, to add, amend or withdraw any other document, evidence or grounds of appeal.

2. Despite service of notice, none appeared on behalf of the assessee nor is any application for adjournment filed by the assessee.

3. I have heard Ld. DR and perused the material available on record. It is observed that the ld. CIT(A) / NFAC dismissed the appeal of assessee ex-parte for non prosecution. Before me the case of assessee is to remand the matter to the file of CIT(A) / NFAC. The ld. DR conceded for remanding the matter to the CIT(A) / NFAC with the observations of the Bench that this is the final opportunity given to the assessee. Accordingly, the matter is remanded to the CIT(A) / NFAC for de novo adjudication with a direction to the assessee that this is the final opportunity and that he should represent before the NFAC / CIT(A) with all the relevant documents / evidences and represent the matter substantially on merits.