What did the Tribunal hold?

The Tribunal set aside the impugned ex parte order and remanded the matter back to the AO. The AO was directed to frame the assessment afresh after providing the assessee with a reasonable opportunity of being heard.

The assessee did not appear before the Assessing Officer (AO) and the CIT(A), leading to ex parte orders. The assessee challenged these ex parte orders in the grounds of appeal, citing sufficient reasons for non-attendance.

What were the issues?

Whether the ex parte assessment order passed without providing a reasonable opportunity of hearing to the assessee is valid.

Sachin Shankar Shewale vs ITO | ITAT Pune 2021

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL

For Respondent: Shri S. P. Walimbe

This appeal by the assessee is directed against the order passed by the CIT(A)-9, Pune on 03-03-2020 in relation to the assessment year 2004-05.

Heard the ld. DR through Virtual Court and gone through the relevant material on record. There is no appearance from the side of the assessee. It is seen that the Assessing Officer as well as the first appellate authority have passed ex parte orders qua the assessee. The assessee in the grounds of appeal has also challenged the ex parte order when there was sufficient reason for non-attendance. In the given circumstances and without going into the merits of the appeal, I set-aside the impugned order and send the matter to the file of the AO for framing the assessment afresh as per law after allowing a reasonable opportunity of hearing to the assessee.

In the result, the appeal is allowed for statistical purposes

Order pronounced in the Open Court on 29th January, 2021.

SACHIN SHANKAR SHEWALE,PUNE vs. INCOME-TAX OFFICER, WARD 11(1), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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