SMT. RAZIA FAROOQUI,CHITRAKOOT vs. INCOME TAX OFFICER, WARD-5(5), BANDA

ITA 151/ALLD/2017Status: DisposedITAT Allahabad25 February 2021AY 2011-125 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and restored the matter to the file of the CIT(A) for fresh adjudication. The assessee was directed to cooperate in the fresh proceedings.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte without considering the merits, as the assessee failed to appear. The assessee claimed non-receipt of notices from the CIT(A).

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without considering the merits, and if the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 148,Section 250(6),Section 251(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD

Before: SHRI.VIJAY PAL RAO & SHRI RAMIT KOCHAR

For Appellant: Shri Praveen Godbole, CA
For Respondent: Shri A. K. Singh, Sr. DR
Pronounced: 25.02

PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER:

This appeal, filed by assessee, being ITA No. 151/Alld/2017, is directed against an ex-parte appellate order dated 29.11.2016 in Appeal No. CIT(A)- II/29/ITO-6(4)/15-16/271 passed by learned Commissioner of Income Tax (Appeals)-II, Kanpur(hereinafter called "the CIT(A)"),for assessment year(ay):2011- 12, the appellate proceedings had arisen before learned CIT(A) from assessment order dated 10.03.2015 passed by learned Assessing Officer (hereinafter called "the AO") u/s 143(3) read with Section 148 of the Income-tax Act, 1961 (hereinafter called Assessment Year: 2011-12 Mrs. Razia Farooqui "the Act") for ay: 2011-12. We have heard both the parties through

The order continues below.

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