VENKETESH DEVELOPERS,PUNE vs. INCOME TAX OFFICER, WARD-14(2), PUNE, PUNE
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Income Tax Appellate Tribunal, PUNE BENCH, ‘B’ PUNE
Before: JUSTICE C.V. BHADANG & SHRI R.S. SYAL
आदेश / ORDER
PER JUSTICE C.V. BHADANG, PRESIDENT :
These two appeals by the assessee are directed against the
separate orders dated 30-10-2023 & 06-11-2023 passed by the
CIT(A) in National Faceless Appeal Centre (NFAC), Delhi in
relation to the assessment years 2014-15 and 2015-16.
We have heard both the sides and gone through the
relevant material on record. It is seen that the assessment
orders for these two years were passed u/s.143(3) of the Act
determining total income at Rs.1.32 crore and Rs.74.19 lakh
2 ITA Nos.1270 & 1271/PUN/2023 Venketesh Developers
respectively. However, the ld. CIT(A) dismissed the appeals
for both the assessment years under consideration, by means of
ex parte orders in the absence of the assessee. The ld. AR urged for restoration of the matters to the file of the ld.CIT(A)
because the assessee was incapacitated to participate in the
proceedings before the learned first appellate authority. In view
of the facts obtaining for the instant two years, where the first
appellate orders have been passed in the absence of the
assessee, we are of the opinion that it would be just and fair if
the impugned orders are set-aside and the matters are remitted
to the file of the ld.CIT(A) with a direction to decide the
appeals afresh as per law after allowing a reasonable
opportunity of hearing to the assessee. We order accordingly.
Needless to say, the assessee will be at liberty to lead any fresh
evidence in support of its case in the fresh proceedings.
In the result, the appeals are allowed for statistical purposes. Order pronounced in the Open Court on 03rd January, 2024.
Sd/- Sd/- (R.S.SYAL) (C.V. BHADANG) VICE PRESIDENT PRESIDENT पुणे Pune; िदनांक Dated : 03rd January, 2024. सतीश
3 ITA Nos.1270 & 1271/PUN/2023 Venketesh Developers
आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The respondent 2. 3. The Pr.CIT concerned 4. DR, ITAT, ‘B’ Bench, Pune गाड� फाईल / Guard file. 5.
आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
Date 1. Draft dictated on 03-01-2024 Sr.PS 2. Draft placed before author 03-01-2024 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/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.
