What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order. Following principles of natural justice, the Tribunal set aside the CIT(A)'s order and restored the matter for fresh adjudication.

The assessee's appeal before the CIT(A) was decided ex-parte due to the assessee's non-appearance. The assessee requested another opportunity to present their case before the CIT(A).

What were the issues?

Whether an ex-parte order passed by the CIT(A) due to assessee's non-appearance should be set aside to provide another opportunity.

The West Godavari District… vs ITO | ITAT Visakhapatnam 2020

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

Before: SHRI V. DURGA RAO, HON’BLE

For Appellant: Shri G.V.N. Hari – Advocate

For Respondent: Shri B.Rama Krishna–Sr.DR

Hearing: 26/11/2020

O R D E R This is an appeal filed by the assessee against the order of ld.CIT(A), Hyderabad-10, dated 22/07/2020 for the A.Y. 2013-14. 2. When this appeal is taken up for hearing, learned counsel for the assessee has submitted that ld. CIT(A), passed an ex-parte order due to non-appearance of the assessee, hence, prayed that matter may be set aside to the ld.CIT(A) and one more opportunity may be given to the assessee.

2 (The West Govadari District Co-op. Marketing Society Ltd.) 3. On the other hand, learned Departmental Representative has submitted that as many as opportunities have been granted by the ld. CIT(A), but of no avail. Therefore, no further opportunity is required to be given to the assessee and requested to confirm the order of the ld. CIT(A).

I have heard both the sides, perused the material available on record and orders of the authorities below.

I find that ld. CIT(A) passed ex-parte order and therefore keeping in view of the submissions made by the learned counsel for the assessee and also by following the principles of natural justice, one more opportunity should be given to the assessee to pursue the appeal. Thus, I set aside the order passed by the ld.CIT(A) and restore the matter back to the file of ld. CIT(A) directing him to decide the appeal afresh after giving affordable opportunity to the assessee.

In the result, appeal of the assessee is allowed for statistical purposes. Order Pronounced in the open Court on this 27th day of Nov., 2020

THE WEST GODAVARI DISTRICT COOPERATIVE MARKETING SOCIETY LIMITED,ELURU vs. THE INCOME TAX OFFICER, WARD-2, ELURU

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments