What did the Tribunal hold?

The ITAT found that the CIT(A) had not given the assessee a reasonable opportunity of hearing. Therefore, the ITAT set aside the CIT(A)'s order and restored the matter for fresh adjudication.

The assessee's appeal was dismissed ex-parte by the CIT(A) without providing a reasonable opportunity of hearing. The assessee appealed this decision to the ITAT.

M/S. Fontasey Engineering Exports… vs Income Tax Office, Ward -1 (4) | ITAT Pune 2020

Q: What were the issues?

Whether the CIT(A) provided a reasonable opportunity of hearing to the assessee before passing an ex-parte order.

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

Before: SHRI R.S. SYAL

For Respondent: Shri V.K. Singh

This appeal by the assessee arises out of the order passed by the CIT(A)-1, Pune on 15-05-2019 in relation to the assessment year 2003-04.

I have heard the ld. DR and perused the relevant material on record. There is no appearance from the side of the assessee despite several notices. As such, I am proceeding to dispose of the appeal ex parte qua the assessee.

M/s. Fontasey Engineering Exports Pvt. Ltd.,

It is seen that the ld. CIT(A) has passed the order ex-parte qua the assessee. The assessee has raised a ground to the effect that the ld. CIT(A) did not give reasonable opportunity of hearing to the assessee and dismissed the appeal. In view of the foregoing facts, I am of the considered opinion that the ends of justice would meet adequately if the impugned order is set-aside and the matter is restored to the file of ld. CIT(A). I order accordingly and direct the ld. CIT(A) to decide the appeal afresh as per law after allowing a reasonable opportunity of being heard to the assessee.

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

Order pronounced in the Open Court on 03rd January, 2020.

Sd/- (R.S.SYAL) उपा�य� उपा�य�/ VICE PRESIDENT उपा�य� उपा�य� पुणे Pune; �दनांक Dated : 03rd January, 2020 सतीश

M/s. Fontasey Engineering Exports Pvt. Ltd.,

आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत / Copy of the Order is forwarded to : अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / 3. The CIT (Appeals)-1, Pune 4. The Pr. CIT-1, 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

M/S. FONTASEY ENGINEERING EXPORTS PVT.LTD,PUNE vs. INCOME TAX OFFICE, WARD -1 (4), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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