MRS SHWETA SANGRAM KUNDALE,PUNE vs. INCOME TAX OFFICER, WARD-13(2), PUNE, PUNE

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ITA 1329/PUN/2023Status: DisposedITAT Pune01 January 2024AY 2018-19Bench: SHRI R.S. SYAL (Vice President), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found it just and fair to set aside the impugned order and remit the matter back to the AO. The AO was directed to pass a fresh assessment order after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal was dismissed ex parte by the CIT(A) as the assessee did not appear. Similarly, the assessment order was also passed ex parte.

What were the issues?

Whether the ex parte orders passed by the lower authorities without providing a reasonable opportunity of hearing to the assessee are sustainable.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH, ‘B’ PUNE

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri M.G. Jasnani

आदेश / ORDER

PER R.S. SYAL, VP :

1.

This appeal by the assessee is directed against the order dated 23-11-2023 passed by the CIT(A) in National Faceless Appeal Centre (NFAC), Delhi in relation to the assessment year 2018-19.

2.

We have heard the ld. DR and gone through the relevant material on record. There is no appearance form the side of assessee despite notice. We are, therefore, proceeding to dispose off the appeal on merits ex parte qua the assessee.

3.

It is seen that the assessment order in this case was passed 147 r.w.s. 144 of the Act determining total income at Rs.77.40 lakh. The ld. CIT(A) also dismissed the appeal by means of an ex parte order in the absence of the assessee. In view of the facts obtaining in the instant case where both the assessment as well as 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 order is set-aside and the matter is remitted to the file of the AO with a direction to pass the assessment order 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 assessment.

4.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 01st January, 2024.

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