MRS SHWETA SANGRAM KUNDALE,PUNE vs. INCOME TAX OFFICER, WARD-13(2), PUNE, PUNE
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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 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.
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.
2 ITA No.1329/PUN/2023 Shweta Sangram Kudale
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.
In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 01st January,
2024.
Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 01st January, 2024. सतीश
3 ITA No.1329/PUN/2023 Shweta Sangram Kudale
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 01-01-2024 Sr.PS 2. Draft placed before author 01-01-2024 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. *
