ASHOK SHAMKANT SATPUTE,PUNE vs. INCOME-TAX OFFICER, WARD - 5(2), PUNE

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ITA 2643/PUN/2017Status: DisposedITAT Pune29 April 2021AY 2014-153 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The tribunal found that the CIT(A) passed the order ex-parte without providing a proper opportunity of hearing to the assessee. Therefore, the impugned order was set aside.

What were the facts?

The assessee's appeal before the CIT(Appeals) was decided ex-parte. The assessee contended that they were not given a proper opportunity of hearing.

What were the issues?

Whether the CIT(Appeals) erred in passing an ex-parte order without affording a proper opportunity of hearing to the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, PUNE

Before: SHRI R.S. SYAL, VP & SHRI S.S. VISWANETHRA RAVI, JM

Hearing: 29.04.2021Pronounced: 29.04.2021

आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee arises out of the order passed by the ld. CIT(Appeals)-4, Pune on 30.05.2017 in relation to the assessment year 2014-15.

2.

We have heard the ld. DR and perused the relevant material on record. It is seen that the ld. CIT(A) passed the order ex-parte qua the assessee. The assessee, vide the grounds raised in the memorandum of appeal, has assailed the action of the ld. CIT(A) in not giving proper opportunity of hearing. In view of the foregoing facts, we are of the considered opinion that the ends of justice would meet adequately if the impugned order is set-aside and the matter is restored to the file of the ld. CIT(A). We order accordingly and direct him to decide the appeal afresh as per law after allowing a reasonable opportunity of being heard to the assessee.

In the result, the appeal is allowed for statistical purposes. 3.

Order pronounced on 29th day of April, 2021.

1.

Sd/- Sd/- S.S. VISWANETHRA RAVI R.S. SYAL JUDICIAL MEMBER VICE-PRESIDENT ऩुणे / Pune; ददनाांक / Dated : 29th April, 2021 SB आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2.

3.

The CIT(Appeals)-4, Pune.

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