IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER ITA No. 803/PUN/2022 : A.Y. 2013-14 Manohar Jayawant Dhamale, Prop. Gurudatta Dudh Shitkaran Kendra At & Post: Kadus, Tal. Khed, Dist. Pune – 4142 404 PAN: AMYPD 6859 L Appellant Vs. The Income-tax Officer, Ward 8(5), Pune Respondent Appellant by : Shri Suhas P. Bora Respondent by : Shri Ramnath P. Murkunde Date of Hearing : 10-03-2023 Date of Pronouncement :10-03-2023 ORDER PER S.S. SYAL, VICE PRESIDENT This appeal preferred by the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-13, Pune dated 22-11-2019 in relation to A.Y. 2013-14. 2. This appeal is time barred by 1023 days. The assessee, vide his affidavit on record, has attributed the reasons of delay to the outbreak of Covid 19 pandemic. In view of the above, the delay is condoned and the instant appeal is admitted for disposal by virtue of judgment of the Hon’ble Supreme Court in cognizance for Extension of Limitation, In re 438 ITR 296 (SC) read with judgment in Cognizance for Extension of Limitation, In re 432 ITR 206 (SC) dated 08-03-2021 and 421 ITR 314. 3. We have heard both the sides and perused the material available on record. It is seen that the Ld.CIT(Appeals) has passed an ex-parte order. The first ground of the appeal challenges the passing of the impugned order without giving adequate opportunity of hearing to the assessee. A prayer was made for 2 ITA No.803/PUN/2022 Manohar J. Dhamale A.Y. 2013-14 direction to give an opportunity of hearing to the assessee. No serious objection was taken by the ld. DR. Considering the totality of facts and circumstances of the case, we are of the considered opinion that it would be in fitness of things, if the impugned order is set aside and the matter is remitted to the file of the ld. first appellate authority. We order accordingly and direct him to decide the appeal afresh as per law after allowing hearing opportunity to the assessee. Needless to say, the assessee will be at liberty to lead any evidence in his defence in such fresh proceedings. 4. In the result, appeal is allowed for statistical purposes. Order pronounced in the open Court on this 10 th day March 2023 Sd/- sd/- (S.S. VISWANEHTRA RAVI) (S.S. SYAL) JUDICIAL MEMBER VICE PRESIDENT Pune; Dated, the 10 th day of March 2023. Ankam Copy of the Order is forwarded to : 1. The Appellant. 2. The Respondent. 3. The Pr. CIT-5. Pune. 4. The CIT(A)-13 Pune 5. D.R. ITAT ‘A’ Bench 5. Guard File BY ORDER, Sr. Private Secretary ITAT, Pune. /// TRUE COPY /// * 3 ITA No.803/PUN/2022 Manohar J. Dhamale A.Y. 2013-14 1 Draft dictated on 10-03-2023 Sr.PS/PS 2 Draft placed before author 10-03-2023 Sr.PS/PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on 10-3-2023 Sr.PS/PS 7 Date of uploading of order 10-03-2023 Sr.PS/PS 8 File sent to Bench Clerk 10-03-2023 Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order