TANAJI ANNASAHEB PATIL,NASHIK vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, , NASHIK
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Income Tax Appellate Tribunal, PUNE BENCH, ‘B’ PUNE
Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY
आदेश / ORDER
PER R.S. SYAL, VP :
This appeal by the assessee is directed against the ex parte order dated 28-07-2023 passed by the CIT(A) in National Faceless
Appeal Centre (NFAC), Delhi in relation to the assessment year
2014-15.
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 143(3) of the Act determining total income at Rs.1.46
crore as against the returned income at Rs.27.70 lakh. The ld.
CIT(A) dismissed the appeal by means of an ex parte order in the
2 ITA No.951/PUN/2023 Tanaji Annasaheb Patil
absence of the assessee. The ld. AR submitted that the assessee’s
case could not be represented before the ld. first appellate authority
because the notices were issued at the e-mail id of the earlier
counsel who was associated with the assessee at the assessment
stage, is no more. He thus prayed for granting another opportunity.
In view of the facts obtaining in the instant case, 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. The ld. AR has undertaken that the assessee will
render full assistance to the ld. first appellate authority in such
fresh proceedings. Needless to say, the assessee will be at liberty to
lead any fresh evidence in support of his case in the fresh
proceedings .
In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 02nd January, 2024.
Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 02nd January, 2024. सतीश
3 ITA No.951/PUN/2023 Tanaji Annasaheb Patil
आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The respondent 2. 3. The 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 02-01-2024 Sr.PS 2. Draft placed before author 02-01-2024 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.
