Court :
ITAT Pune
Brief :
This appeal by the assessee is directed against the order dated 22.11.2017 passed by the Ld. CIT(Appeals)-5, Pune for the assessment year 2013-14.
Citation :
ITA No. 528/PUN/2018
THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE
(Through Virtual Court)
BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER
AND
SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER
ITA No. 528/PUN/2018
Assessment Year : 2013-14
Tanaji Parilal Gawade
At Post. Gawadewadi Wadebolhai
Wagholi, Dist. Pune-412 207
PAN : AJIPG9156G
Appellant
vs
The Income Tax Officer,
Ward 12(4), Pune.
Respondent
Assessee by : None
Revenue by : Shri Sudhendu Das
Date of Hearing : 27.07.2021
Date of Pronouncement : 28.07.2021
ORDER
This appeal by the assessee is directed against the order dated 22.11.2017 passed by the Ld. CIT(Appeals)-5, Pune for the assessment year 2013-14.
2. The assessee has raised seven grounds amongst which the only issue emanates for our consideration is as to whether the Ld. CIT(Appeals) is justified in dismissing the grounds ex-parte of the assessee in the facts and circumstances of the case.
3.The assessee being not satisfied preferred an appeal before the Ld. CIT(Appeals). The assessee challenged all the disallowances made by the Assessing Officer in the First Appellate Proceedings by way of appeal instituted on 09.05.2016.
4. Before the Ld. CIT(Appeals), the first notice was issued on 24.07.2017 in respect of which the Ld. AR filed adjournment petition seeking time and from time to time adjournment petitions were filed stating the assessee was not available and he was hospitalized. Accordingly, the Ld. CIT(Appeals) has given many opportunities to the assessee but the assessee could not avail the same in prosecuting the grounds raised before it.
5.The Ld. DR did not report any objection in remanding the matter to the file of the Ld. CIT(Appeals). Therefore, in the facts and circumstances and in the interest of justice, we deem it appropriate to remand the matter to the file of the Ld. CIT(Appeals) for its fresh adjudication. The assessee shall file necessary evidences, if any, in support of its claim. Thus, grounds raised by the assessee are allowed for statistical purposes.
6.In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 28th day of July, 2021.
Please find attached the enclosed file for the full judgement
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