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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 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.