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Income Tax Appellate Tribunal, PUNE BENCH, ‘B’ PUNE – VIRTUAL COURT
Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI
This appeal by the assessee arises out of the ex parte order dated 30-11-2017 passed by the CIT(A)-7, Pune in relation to the assessment year 2014-15.
The appeal is time barred by 18 days. The assessee has filed an affidavit citing reasons for the delay. We are satisfied with the same. The delay is condoned and the appeal is admitted for hearing on merits.
Kingspan Insulation Pvt. Ltd.,
We have heard the ld. DR through virtual hearing and gone through the relevant material on record. There is no appearance from the side of the assessee despite notice. It is seen that the ld. CIT(A) dismissed the appeal of the assessee ex parte the assessee.
In view of the aforenoted facts obtaining in the extant case and the ld. DR not raising any serious objection to the granting of another opportunity of hearing to the assessee, we are of the 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 dispose of the appeal afresh on merits 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 May, 2021.
Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 13th May, 2021 सतीश
Kingspan Insulation Pvt. Ltd.,