Deputy Commissioner of Income-tax, Circle - 8,, Pune Santosh K.Gawade,, Pune

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE
(Through Virtual Court)

BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER
AND
SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER

ITA No. 413/PUN/2018
Assessment Year : 2013-14

The Deputy Commissioner of Income Tax,
Circle-8, Pune.
Appellant

 V/s.

Shri Santosh K. Gawade,
Gentle Breeze, Plot No. 4/6,
Sector-6, PCNTDA Bunglow A/4,
Bhosair, Pune-411 026.
PAN : AFFPG7794D
Respondent

Revenue by : Shri S.P Walimbe
Assessee by : None

Date of Hearing : 03.06.2021
Date of Pronouncement : 14.06.2021

ORDER

PER PARTHA SARATHI CHAUDHURY, JM:

This appeal preferred by the Revenue emanates from the order of the Ld. CIT(Appeals)-8, Pune dated 23.11.2017 for the assessment year 2013-14 as per the grounds of appeal on record.

2. At the time of hearing, none appeared on behalf of the assessee. The submissions of the Ld. DR were recorded and appeal of the Revenue was heard on merits.

3. On perusal of the order of the Ld. CIT(Appeals), it is seen that order of the Ld. CIT(Appeals) is an ex-parte order. That from Para 3 of the Ld. CIT(Appeals)’s order, it is evident that the notice of hearing was issued for hearing on 01.11.2017 for compliance on 08.11.2017. However, none appeared in response to the said notice. Another notice of hearing was issued on 09.11.2017 fixing compliance for 21.11.2017. As per the acknowledgement of the Post Office, this notice was received by one Ms. Suman. However, none appeared in response to this notice also. Thereafter, the Ld. CIT(Appeals) proceeded to decide the matter based on materials available on record specifically Form 35 along with relevant documents i.e. statement of facts and grounds of appeal.

4. We further observe that last opportunity given to the assessee was on 21.11.2017 and the order of the Ld. CIT(Appeal) was passed on 23.11.2017. That from the chain of events, we are of the considered view that sufficient opportunity was not provided to the assessee by the Ld. CIT(Appeals). He passed an ex-parte order wherein rights and liabilities of the parties are yet to be decided. The Ld. DR submitted that he does not have any objection if the matter is remanded to the file of the Ld. CIT(Appeals) for re-adjudication on merits. In view thereof, we set aside the order of the Ld. CIT(Appeals) and remand the matter back to his file to re-adjudicate while complying with the principles of natural justice and as per law. At the same time, the assessee is directed to be present before the Ld. CIT(Appeals) with all the requisite details/ evidences to represent his case on merits.

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