RAM MANOHAR KESARWANI,ALLAHABAD vs. ITO, ALLAHABAD

ITA 11/ALLD/2021Status: DisposedITAT Allahabad25 January 2022AY 2012-134 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) due to a violation of natural justice. The matter was remanded to the CIT(A) for fresh adjudication after providing one more opportunity of hearing to the assessee.

What were the facts?

The assessee challenged an ex-parte order passed by the CIT(A) for AY 2012-13, alleging lack of reasonable opportunity of hearing and non-receipt of notices. The assessee claimed to reside in a remote area and did not receive notices from the CIT(A).

What were the issues?

Whether the CIT(A) order was bad in law due to ex-parte proceedings without providing a reasonable opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD “SMC” BENCH, ALLAHABAD

Before: SHRI.VIJAY PAL RAO

For Appellant: Mr. Praveen Godbole, CA
For Respondent: Mr. A.K. Singh, Sr. DR
Hearing: 24.01.2022Pronounced: 25.01.2022

PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER:

This appeal by the assessee is directed against the order dated 7th August, 2019 of CIT(A) assessment year 2012-13. The assessee has raised the following grounds:-

1.

That in view of the matter assessment framed under Section 143(3) by order dated 25/03/2015 on income of Rs. 12,24,760/- is bad both on facts and law.

2.

That in view of the matter the Ld. CIT(A) as wrong in passing the order ex-parte without providing reasonable opportunity to the assessee and the order itself is not a speaking order in the eyes of law.

3.

That in view of the mater the AO was wrong in framing the order and making addition without providing reasonable opportunity to the assessee and addition was made on his o

The order continues below.

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