What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and set aside the ex-parte order of the CIT(A). The matter was restored to the CIT(A) for a fresh decision after providing a reasonable opportunity of being heard to the assessee.

The assessee's appeal before the CIT(A) was dismissed ex-parte due to lack of proper opportunity. The assessee's legal heir requested another opportunity to present their case before the CIT(A).

What were the issues?

Whether the CIT(A) provided a proper opportunity of being heard to the assessee before passing an ex-parte order. Whether the appeal should be restored to the CIT(A) for a fresh hearing.

Shekhar Vishnu Gole, L/H. of Late… vs Income Tax Office, Ward -3 (4) | ITAT Pune 2020

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

Before: SHRI R.S. SYAL

For Appellant: Shri Kalpesh Turalkar

For Respondent: Shri V.K. Singh

PER R.S.SYAL, VP : This appeal by the assessee arises out of the order passed by the CIT(A)-3, Pune on 09-06-2016 in relation to the assessment year 2008-09. 2. This appeal is time-barred by 412 days. The assessee has placed on record an affidavit explaining the reasons which led to the late filing of the appeal. I am satisfied with such reasons. The delay is condoned and the appeal is admitted for hearing on merits.

Shekhar Vishnu Gole L/H of Vishnu L. Gole

I have heard both the sides and perused the relevant material on record. It is seen that the ld. CIT(A) has passed the order ex-parte qua the assessee. The ld. AR submitted that the ld. CIT(A) did not give proper opportunity to the legal heir and dismissed the appeal ex parte. The ld. AR requested the Bench to grant one more opportunity so as enable the legal heir of the assessee to be present before the ld. CIT(A). 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

Shekhar Vishnu Gole L/H of Vishnu L. Gole

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)-3, Pune 4. The Pr. CIT-2, 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

SHEKHAR VISHNU GOLE, L/H. OF LATE VISHNU L. GOLE,PUNE vs. INCOME TAX OFFICE, WARD -3 (4), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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