Ujwal Bajirao Desale, Dhule V. The Income-Tax Officer, Ward – 3, , Dhule

ITA 872/PUN/2022

AI Insights

The case involves Ujwal Bajirao Desale, the appellant, who appealed against the ex parte order passed by the CIT(A) in relation to the assessment year 2012-13. The original assessment was made ex parte under section 144 of the Income Tax Act, determining the total income at Rs.41,31,090, due to the non-filing of a return by the assessee. The CIT(A) also dismissed the appeal in limine without going into the merits, citing non-compliance by the assessee. The Tribunal found that the CIT(A) erred by dismissing the appeal without merit consideration and directed a fresh assessment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124174 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 12-03-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 04-12-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT आयकर अपील सं. /ITA No.872/PUN/2022 नधा रण वष / Assessment Year : 2012-13 Ujwal Bajirao Desale, Post Chhadweil (P), Tal. Sakri, Dhule – 424 304 Maharashtra PAN : AQPPD0674E Vs. ITO, Ward-3, Dhule Appellant Respondent आदेश / ORDER PER R.S. SYAL, VP: This appeal by the assessee arises out of the ex parte order dated 14-11-2022 passed by the CIT(A) in National Faceless Appeal Centre, Delhi in relation to the assessment year 2012-13. 2. I have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite notice. I am, therefore, proceeding to dispose of the appeal ex parte qua the assessee. 3. It is seen that the assessment order in this case was passed ex parte u/s.144 of the Act determining total income at Rs.41,31,090/-. No return was filed by the assessee. The ld. CIT(A) also passed the ex Assessee by None Revenue by Shri Mahesh Jasnani Date of hearing 13-03-2023 Date of pronouncement 14-03-2023 ITA No. 872/PUN/2022 Ujwal Bajirao Desale 2 parte in the absence of the assessee. The ld. CIT(A), in para 5 of the impugned order, noted that several opportunities were allowed to the assessee, which remained to be complied with. He, therefore, proceeded ahead and passed the ex-parte order qua the assessee dismissing the appeal in limine without going into merits. In my considered opinion, this course of action is not open to the ld. first appellate authority. Even if the assessee does not put in appearance, he is supposed to dispose of the appeal on merits. He is not vested with a power to dismiss the appeal for want of presence. The ld. CIT(A) in the extant case has breached the above course by dismissing the appeal in limine without going into its merits. As such, the impugned order cannot be countenanced. Since the assessment order passed in the instant case is also u/s.144, 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 point of view in the fresh assessment. ITA No. 872/PUN/2022 Ujwal Bajirao Desale 3 4. In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 14 th March, 2023. Sd/- (R.S.SYAL) VICE PRESIDENT पुणे Pune; िदनांक Dated : 14 th March, 2023 सतीश आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. थ / The Respondent 3. 4. 5. The Pr.CIT concerned DR, ITAT, ‘SMC’ Bench, Pune गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune ITA No. 872/PUN/2022 Ujwal Bajirao Desale 4 Date 1. Draft dictated on 13-03-2023 Sr.PS 2. Draft placed before author 13-03-2023 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. *