PANKAJ SUMATILAL SHAH,PUNE vs. INCOME-TAX OFFICER, WARD - 3(2), PUNE

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ITA 210/PUN/2019Status: DisposedITAT Pune09 July 2020AY 2008-093 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Considering that the assessee was not given a proper opportunity before the CIT(A), the matter was remanded for fresh consideration.

What were the facts?

The assessee filed an appeal before the ITAT after a delay of 130 days. The CIT(A) had confirmed the Assessing Officer's additions made ex-parte. The assessee contended that they were not given an opportunity to present their case before the CIT(A).

What were the issues?

Whether the CIT(A) erred in disposing of the appeal ex-parte without giving the assessee a proper opportunity to be heard.

Which sections of the Income-tax Act were involved?

Section 14A

AI-generated summary — verify with the full judgment below

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

Before: SHRI R. S. SYAL & SHRI S. S. VISWANETHRA RAVI

For Appellant: Smt. Deepa Khare
Hearing: 07.07.2020Pronounced: 09.07.2020

ORDER

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