GAUTAM MANIKCHAND GELDA,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 3, PUNE

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ITA 3056/PUN/2017Status: DisposedITAT Pune11 May 2021AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the grounds raised by the assessee were not adjudicated on merits due to non-appearance. Therefore, the matter was remanded to the CIT(A) for fresh adjudication.

What were the facts?

The assessee failed to appear before the CIT(A) despite multiple notices. The CIT(A) confirmed the Assessing Officer's order ex-parte. The assessee appealed this decision to the ITAT.

What were the issues?

Whether the CIT(A) was justified in confirming the Assessing Officer's order ex-parte without adjudicating the assessee's grounds on merits.

Which sections of the Income-tax Act were involved?

Section 14A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI R. S. SYAL & SHRI S. S. VISWANETHRA RAVI

Hearing: 28.04.2021Pronounced: 11.05.2021

ORDER

PER S. S. VISWANETHRA RAVI, JM:

1.

This appeal by the assessee against the order dated 15.09.2017 passed by the CIT(A)-5, Pune for A.Y. 2009-10.

2.

We find no representation on behalf of the assessee nor filed any application seeking adjournment. The assessee called absent and set ex-parte. Therefore, we proceed to hear the ld. DR and pass order on the basis of material available on record.

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