What did the Tribunal hold?

The ITAT held that the CIT(A) is not empowered to dismiss an appeal in limine. Therefore, the impugned order was set aside.

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-attendance. The assessee then appealed this dismissal to the ITAT.

What were the issues?

Whether the CIT(A) has the power to dismiss an appeal without considering it on merits. The procedural correctness of an ex-parte dismissal by the CIT(A).

Atul Hanumant Hande vs ITO | ITAT Pune 2020

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

Before: SHRI R.S. SYAL

For Respondent: Smt. Elsy Mathew

PER R.S.SYAL, VP : This appeal by the assessee is directed against the ex parte order passed by the CIT(A)-1, Pune on 20-09-2019 in relation to the assessment year 2014-15.

I have heard the ld. DR and perused the relevant material on record. There is no appearance from the side of assessee. It is seen that the ld. CIT(A) passed the order ex-parte qua the assessee and dismissed the appeal for non-attendance alone. In view of the fact that CIT(A) is not empowered to dismiss an appeal in limine, I am constrained to accord my imprimatur to the impugned order for this sole reason. Accordingly, I set aside the impugned order and remit the matter 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.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 07th February, 2020. Sd/- (R.S.SYAL) उपा�य�/ VICE PRESIDENT उपा�य� उपा�य� उपा�य� पुणे Pune; �दनांक Dated : 07th February, 2020 सतीश आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत / Copy of the Order is forwarded to : आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / 3. The CIT (Appeals)-1, Pune 4. The Pr. CIT-6, Pune िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / 5. DR ‘SMC’, ITAT, Pune; गाड� फाईल / Guard file. 6. // True copy // आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 07-02-2020 Sr.PS 2. Draft placed before author 07-02-2020 Sr.PS 3. Draft proposed & placed -- JM before the second member 4. Draft discussed/approved -- JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement Sr.PS on 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. *

ATUL HANUMANT HANDE,PUNE vs. ITO, WARD 14(4), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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