What did the Tribunal hold?

The Tribunal found that the CIT(A) had passed an ex-parte order. To meet the ends of justice, the Tribunal set aside the impugned order and restored the matter to the file of the CIT(A).

The assessee's appeal before the CIT(A) was dismissed ex-parte without considering his submissions. The assessee contended that the CIT(A) passed the order without affording a proper opportunity to be heard.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without considering the assessee's submissions and affording a reasonable opportunity of being heard.

Pradeep Jalinder Mulik, Satara vs ITO | ITAT Pune 2020

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

Before: SHRI R.S. SYAL

For Appellant: Shri M.K. Kulkarni

For Respondent: Shri V.K. Singh

This appeal by the assessee arises out of the order passed by the CIT(A)-4, Pune on 04-06-2019 in relation to the assessment year 2013-14.

I have heard both the sides and perused the relevant material on record. It is seen that the ld. CIT(A) passed the order ex-parte qua the assessee. The ld. AR submitted that CIT(A) dismissed the appeal of the assessee ex parte without considering his submissions. 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 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)-4, Pune 4. The Pr. CIT-3, Pune िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / 5. DR ‘SMC’, ITAT, Pune; गाड� फाईल / Guard file. 6. // True copy // आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 03-01-2020 Sr.PS 2. Draft placed before author 03-01-2020 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. *

PRADEEP JALINDER MULIK,SATARA vs. INCOME-TAX OFFICER, WARD - 3, SATARA

What did the Tribunal hold?

What were the facts?

What were the issues?

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