MRS RAJASHREE BABURAO BORKAR,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLR-8, PUNE, PUNE

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 2 ITA.1276/PUN/2023 Rajashree Baburao Borkar 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.