SANJAYKUMAR SHYAMNARAYAN SINGH, PUNE vs. INCOME TAX OFFICER, WARD 14(4), PUNE, PUNE

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ITA 263/PUN/2020Status: DisposedITAT Pune22 September 2021AY 2010-20113 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the ex parte order of the CIT(A) and restored the matter to the file of the Assessing Officer. The AO was directed to make a fresh assessment after providing a reasonable opportunity of being heard to the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte. The original assessment was also completed ex parte under section 144 read with section 147 of the Income Tax Act, 1961.

What were the issues?

Whether the ex parte orders passed by the lower authorities were justified and if the assessee was denied a proper opportunity of being heard.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH, ‘SMC’ PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri Vitthal Bhosale

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.

2.

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.

3.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 04th October, 2021.

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