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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)-7, Pune on 19-11-2019 in relation to the assessment year 2010-11.
We have heard the ld.DR through Virtual Court and perused the relevant material on record. There is no appearance from the side of assessee despite notice. It is seen that the reassessment proceedings were initiated and the assessment was completed u/s.144 r.w.s.147 of the Income-tax Act, 1961 (hereinafter called ‘the Act’) on 22-12- 2017 determining total income at Rs.32,28,330/-. The ld. first appellate authority dismissed the appeal ex parte qua the assessee.
The assessee is aggrieved by the impugned order. In view of the foregoing facts wherein not only the order of the ld. CIT(A) but also that of the AO have been passed ex parte, 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 AO. We order accordingly and direct the AO to make the assessment 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.