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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 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
Sairam Nagril Sahkari Pat Sanstha Maryadit