ST PAUL'S EDUCATIONAL TRUST,BARPETA vs. INCOME TAX OFFICER, WARD-BARPETA ROAD, BARPETA

ITA 68/GTY/2020Status: DisposedITAT Guwahati25 February 2021AY 2016-172 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the ex parte order of the CIT(A) and restored the appeal to the CIT(A)'s file. The CIT(A) was directed to decide the appeal on merits after giving the assessee an opportunity to be heard.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex parte. The assessee claimed that no notice of hearing was received. The ITAT noted that the CIT(A) failed to provide a proper opportunity to the assessee.

What were the issues?

Whether the CIT(A) properly afforded an opportunity of hearing to the assessee before passing an ex parte order.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GAUHATI BENCH, “VIRTUAL

Before: Shri A. T. Varkey, JM]

Hearing: 23.02.2021Pronounced: 25.02.2021

This appeal preferred by the assessee is against the order of Ld. CIT(A), Guwahati-2, Guwahati dated 30-12-2019 for assessment year 2016-17. 2. At the time of hearing it is noted that the impugned order has been passed by the Ld. CIT(A) ex parte without going into the merits of the case. The Ld AR submitted that no notice of hearing was received by the assessee. It should be kept in mind that the Ld. CIT(A) while exercising his power as First Appellate Authority should have given proper opportunity to the assessee and thereafter should have decided the appeal as prescribed u/s. 250(6) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”). Since there

The order continues below.

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