What did the Tribunal hold?

The Tribunal found that the CIT(A) passed the order ex parte and the assessee was prevented by sufficient cause from appearing. Therefore, the matter was remitted back to the CIT(A) for a fresh hearing.

The assessee filed a return of income, but the assessment was completed at a higher income. The CIT(A) dismissed the assessee's appeal ex parte.

What were the issues?

Whether the CIT(A) order passed ex parte should be set aside when the assessee was prevented by sufficient cause from appearing.

Shri Devendra Swarupchand Shingavi vs ACIT | ITAT Pune 2023

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

Before: SHRI R.S. SYAL

For Appellant: Shri B.C. Malakar and Yuvraj Bhandari

For Respondent: Shri Rajesh Gawali

Assessee by S/Shri B.C. Malakar and Yuvraj Bhandari Revenue by Shri Rajesh Gawali Date of hearing 31-10-2023 Date of pronouncement 31-10-2023 आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the order dated 31.07.2023 passed by the CIT(A) in relation to assessment year 2018-19. 2. The assessee in this appeal is aggrieved by certain additions confirmed in the first appeal.

Shri Devendra Swarupchand Shingavi

The factual matrix of the case is that the assessee filed his return declaring total income at Rs.15,49,110/-. The assessment was completed at total income of Rs.28,14,210/-. The assessee preferred first appeal before the ld. CIT(A), which came to be dismissed ex parte qua the assessee.

I have heard the rival contentions and perused the relevant material on record. It is seen that the ld. CIT(A) passed the impugned order ex parte. The ld. AR submitted that the assessee was prevented by sufficient cause from putting in appearance during the first appellate proceedings. He requested for a fresh opportunity of hearing. In view of the above factual background prevailing in the extant case, I am of the opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the ld. CIT(A) with a direction to pass order afresh as per law after allowing a reasonable opportunity of hearing to the assessee. I order accordingly. Needless to say, the assessee will be at Shri Devendra Swarupchand Shingavi liberty to lead any fresh evidence in support of his point of view in the fresh appellate proceedings. 5. In the result, appeal is allowed for statistical purposes. Order pronounced in the Open Court on 31st October, 2023.

Sd/- (R.S.SYAL) उपाध्यक्ष/ VICE PRESIDENT पुणे Pune; ददिधांक Dated : 31st October, 2023 GCVSR आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to:

1. 1. अपीलार्थी / The Appellant; प्रत्यर्थी / The Respondent 2.

3. The CIT(A), Pune-11 4. The Pr.CIT(Central), Pune 5. DR, ITAT, „SMC‟ Bench, Pune गार्ड फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune Shri Devendra Swarupchand Shingavi

Date 1. Draft dictated on 31-10-2023 Sr.PS 2. Draft placed before author 31-10-2023 Sr.PS 3. Draft proposed & placed before - JM the second member 4. Draft discussed/approved by - JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *

SHRI DEVENDRA SWARUPCHAND SHINGAVI,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE1(1), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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