SAIRAM NAGRIL SAHKARI PAT SANSTHA MARYADIT,AURANGABAD vs. INCOME TAX OFFICER, WARD-1(4),,AURANGABAD, AURANGABAD
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Income Tax Appellate Tribunal, SMC BENCH, PUNE
Before: SHRI R.S. SYAL
आदेश / ORDER PER R.S. SYAL, VP:
This appeal by the assessee arises out of the ex parte order dated
16-10-2023 passed by the ld. CIT(A) in National Faceless Appeal
Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter
also called ‘the Act’) in relation to the assessment year 2017-18.
I 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
u/s.143(3) of the Act determining total income at Rs.22.94 lakh against
Nil income declared by the assessee. The ld. CIT(A) also dismissed the
appeal by means of an ex parte order in the absence of the assessee.
The ld. AR urged for restoration of the matter to the file of the
2 ITA No. 1363/PUN/2023 Sairam Nagril Sahkari Pat Sanstha Maryadit
Assessing Officer for a fresh assessment because the assessee was
incapacitated to participate in the proceedings before the learned
authorities for the reasons beyond its control. 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,
and considering the request made on behalf of the assessee, I am 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. I order accordingly. Needless to
say, the assessee will be at liberty to lead any fresh evidence in support
of his 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/- (R.S.SYAL) VICE PRESIDENT
पुणे Pune; �दनांक Dated : 01st January, 2024. Satish
3 ITA No. 1363/PUN/2023 Sairam Nagril Sahkari Pat Sanstha Maryadit
आदेश क� ��त�ल�प अ�े�षत/Copy of the Order is forwarded to: 1. अपीलाथ� / The Appellant; 2. ��यथ� / The Respondent; 3. The Pr.CIT concerned िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, 4. SMC, Pune / DR, ITAT, 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 29-12-2023 Sr.PS 2. Draft placed before author 01-01-2024 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.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. *
