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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)-2, Kolhapur on 02-12-2019 in relation to the assessment year 2006-07.
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.143(3) r.w.s.147 of the Income-tax Act, 1961 (hereinafter called ‘the Act’) on 22-12-2010 determining total income at Rs.1,96,653/-.
The ld. first appellate authority dismissed the appeal ex parte qua the assessee. The assessee through ground no.1 submitted that “the ld.
M/s. Pawar Construction Pvt. Ltd., CIT(A) has erred in law in confirming additions made on account of re-opening of assessment u/s.147 of the Act, when such bad in law as assessment u/s.143(3) was completed with proper application of mind and that issuance of notice u/s.148 r.w.s.147 is nothing but change of opinion”. 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 the ld. CIT(A). We order accordingly and direct the ld. 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.
Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 04th October, 2021 सतीश
M/s. Pawar Construction Pvt. Ltd.,