MRS RAJASHREE BABURAO BORKAR,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLR-8, 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 :
This appeal by the assessee is directed against the order
dated 20-09-2023 passed by the CIT(A) in National Faceless
Appeal Centre (NFAC), Delhi in relation to the assessment year
2016-17.
We have heard both the sides and gone through the
relevant material on record. It is seen that the assessment order
in this case was passed u/s.144 r.w.s.263 r.w.s.144B of the Act
determining total income at Rs.2.01 crore. The ld. CIT(A)
dismissed the appeal by means of an ex parte order in the
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absence of the assessee. The ld. AR urged for restoration of the
matter to the file of the ld.CIT(A) because the assessee was
incapacitated to participate in the proceedings before the
learned first appellate authority for the reasons beyond her
control. In view of the facts obtaining in the instant case, where
the first appellate order has been passed in the absence of the
assessee, we are of the opinion that it would be just and fair if
the impugned order is set-aside and the matter is remitted to the
file of the ld. CIT(A) with a direction to decide the appeal
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 her case in the fresh proceedings.
In the result, the appeal is 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.1276/PUN/2023 Rajashree Baburao Borkar
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.
