SHRI ALEXENDER FERNANDES,NAGOA vs. DCIT, INTL. TAXATION, CIRCLE - 2(2), BENGALURU
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Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI
Before: SHRI R.S. SYAL & SHRI S.S.VISWANETHRA RAVI
आदेश / ORDER
PER R.S.SYAL, VP :
This appeal by the assessee arises out of the ex parte order dated 25-03-2022 passed by the CIT(A)-12, Bengaluru u/s.250 of
the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in
relation to the assessment year 2017-18.
There is no appearance from the side of the assessee despite
notice. We have heard the ld. DR and gone through the relevant
material on record. We, therefore, proceed to dispose of the appeal
on merits.
2 ITA No.36/PAN/2022 Alexander Fernandes
It is seen that the assessment order in this case was passed
u/s.143(3) of the Act determining total income at Rs.82,51,183/-.
The assessee preferred appeal before the ld. CIT(A) but remained
unsuccessful. The assessee, vide grounds of appeal No.1 & 2, has
contended that the ld. CIT(A) did not follow the principles of
natural justice by not granting adequate opportunity of cross
examination of the evidence which was used against the assessee.
Considering the entirety of facts and circumstances of the case, we
are of the considered 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 ld. CIT(A) with a direction to decide the appeal 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 13th September,
2023.
Sd/- Sd/- (S.S.VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 13th September, 2023 सतीश
3 ITA No.36/PAN/2022 Alexander Fernandes
आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The respondent 2. 3. The Pr.CIT concerned 4. DR, ITAT, Panaji Bench, Panaji गाड� फाईल / Guard file. 5.
आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune
Date 1. Draft dictated on 11-09-2023 Sr.PS 2. Draft placed before author 12-09-2023 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. *
