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

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.

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.

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