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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 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.