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Income Tax Appellate Tribunal, PUNE BENCH, ‘SMC’ PUNE – VIRTUAL COURT
Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI
This appeal by the assessee is directed against the ex parte order passed by the CIT(A)-6, Pune on 16-01-2020 in relation to the assessment year 2010-11.
We have heard both the sides through Virtual Court and perused the relevant material on record. It is seen that the reassessment proceedings were initiated and the assessment was completed u/s.143(3) r.w.s.147 of the Income-tax Act, 1961 (hereinafter called ‘the Act’) on 22-12-2017 determining total income at Rs.27,12,785/-. The assessee filed appeal before the ld. CIT(A) which was delayed by 171 days. The ld. first appellate authority dismissed the appeal ex parte qua the assessee in limine by not condoning the delay. The assessee is aggrieved by the impugned order. The ld. AR submitted that the case of the assessee could not be represented before the lower authorities for certain reasons beyond the control of the assessee, which led to passing of order ex parte.
In view of the foregoing facts, we are of the considered opinion that the ends of justice would meet adequately if the impugned order is set-aside and the matter is restored to the file of CIT(A). We order accordingly and direct the CIT(A) to pass the order afresh as per law after allowing a reasonable opportunity of being heard to the assessee.
In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 04th October, 2021.