SMT. GANGABAI SAHEBRAO PATANGE,NANDED vs. INCOME-TAX OFFICER, WARD - 4, NANDED

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ITA 767/PUN/2019Status: DisposedITAT Pune09 July 2020AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned order of the CIT(A) and remitted the matter back for fresh disposal on merits. The CIT(A) was directed to allow a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-attendance. The assessee also remained unrepresented before the ITAT despite notices. The ITAT decided to proceed ex parte.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-attendance without considering the merits. Whether the assessee should be granted another opportunity to present their case.

AI-generated summary — verify with the full judgment below

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

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

For Respondent: Shri Alok Malviya

PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(A)-1, Aurangabad dated 14-01-2019 in relation to the assessment year 2010-11.

2.

There is no appearance from the side of the assessee despite notice. When the case was earlier fixed for hearing, namely, on 23-09-2019 and 18-12-2019, the assessee remained unrepresented and did not appear. However, when the case was fixed for hearing next on 25-06-2020, the case was adjourned for today at the request of ld. AR. Under such circumstances, we are proceeding to dispose of the appeal ex parte qua the assessee.

3.

We have heard the ld. DR through virtual court and gone through the relevant material on record. It is seen that the ld. CIT(A) dismissed the appeal of the assessee primarily for non- attendance. In view of the aforenoted peculiar facts obtaining in the extant case and the ld. DR not raising any serious objection to the granting of opportunity of hearing to the assessee, we are 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 dispose of the appeal afresh on merits as per law after allowing a reasonable opportunity of hearing to the assessee. We order accordingly.

4.

In the result, the appeal is allowed for statistical purposes.

Order pronounced in the Open Court on 09th July, 2020.

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