Mr. Saddam Ullah Shaikh, Nanded V. Income Tax Officer, Ward-3, Nanded, Nanded

ITA 1226/PUN/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 4490 (ITAT-PUNE)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-12-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 26-12-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 20-11-2023
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: R.Y. BALAWADE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. / ITA No.1226/PUN/2023 नधा रण वष / Assessment Year : 2017-18 Saddam Ullah Shaikh, C/o. Durgapura, Tal. Kandhar, Dist. Nanded 431 714 Maharashtra PAN : DXSPS3890A Vs. ITO,Ward-3, Nanded Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte order dated 14-09-2023 passed by the ld. CIT(A) in National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) in relation to the assessment year 2017-18. 2. This appeal is time barred by about 12 days. The assessee has filed an affidavit stating the reasons which led to the late filing. I am satisfied with the stated reasons. Therefore, the delay is condoned and the instant appeal is admitted for disposal on merits. 3. I have heard the ld. DR and gone through the relevant material on record. There is no appearance form the side of assessee despite notice. Assessee by None Revenue by Shri R.Y. Balawade Date of hearing 27-12-2023 Date of pronouncement 27-12-2023 ITA No. 1226/PUN/2023 Saddam Ullah Shaikh 2 I am, therefore, proceeding to dispose off the appeal on merits ex parte qua the assessee. 4. It is seen that the assessment order in this case was passed u/s.144 of the Act determining total income at Rs.14.35 lakh. The ld. CIT(A) also dismissed the appeal by means of an ex parte order in the absence of the assessee. In view of the facts obtaining in the instant case where both the assessment as well as the first appellate orders have been passed in the absence of the assessee, and considering the request made on behalf of the assessee through ground no. 2 of the appeal, I am 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 AO with a direction to pass the assessment order afresh as per law after allowing a reasonable opportunity of hearing to the assessee. I order accordingly. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of his case in the fresh assessment. 5. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 27 th December, 2023. Sd/- (R.S.SYAL) VICE PRESIDENT प ु णे Pune; दनांक Dated : 27 th December, 2023 Satish ITA No. 1226/PUN/2023 Saddam Ullah Shaikh 3 आदेश क त ल प अ े षत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. The Pr.CIT concerned 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, SMC, Pune / DR, ITAT, Pune 5. गाड फाईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 27-12-2023 Sr.PS 2. Draft placed before author 27-12-2023 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *