What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A) with a direction to pass a speaking and reasoned order after providing sufficient opportunity of hearing to the assessee.

The assessee filed an appeal against the CIT(A)'s ex-parte order due to non-appearance. The Tribunal noted that the assessee did not appear even for the second hearing.

What were the issues?

Whether the CIT(A) order passed ex-parte due to non-appearance of the assessee should be set aside and the appeal restored for fresh consideration.

Shri. Amarjit Kumar S/O. Shri Om… vs ITO | ITAT Amritsar 2020

Income Tax Appellate Tribunal, AMRITSAR BENCH AMRITSAR

Before: SHRI L.P. SAHU, AM & SHRI RAVISH SOOD, JM

Hearing: 06/02/2020Pronounced: 06/02/2020

Per Bench: The assessee has filed this appeal against the order of CIT(A)-I, Jalandhar, dated 22.03.2019 for assessment year 2011-2012. 2. None appeared on behalf of the assessee even the case was called for second round of hearing. Therefore, we proceeded to dispose off the appeal of the assessee after considering the submissions of ld.DR and the material evidence available on record.

On careful consideration of the submissions of ld. DR and perusing the relevant material placed in the record of the Tribunal along with the orders of both the authorities below, at the outset, we find that the CIT(A) has passed the impugned order ex-parte due to 2 non-appearance by the assessee. Considering the facts and circumstances of the case and in the interest of justice, we restore the appeal of the assessee to the file of CIT(A) to pass a speaking and reasoned order considering the submissions of the assessee, after providing sufficient opportunity of hearing to the assessee. The assessee is also directed to cooperate with the CIT(A) positively for early disposal of the case without taking any unnecessary adjournment. We order accordingly.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 06/02/2020. (RAVISH SOOD) (L.P.SAHU) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य / ACCOUNTANT MEMBER अमृतसर/ Amritsar; ददनांक Dated 06/02/2020 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant- Shri Amarjit Kumar, Son of Shri Om Prakash, Vill. Gosal, Tehsil Banga, Distt. SBS Nagar(Nawanshahr) 2. प्रत्यथी / The Respondent- ITO, Nawanshahr 3. आयकर आयुक्त(अऩीऱ) / The CIT(A), 4. आयकर आयुक्त / CIT 5. पवभागीय प्रनतननधध, आयकर अऩीऱीय अधधकरण, अमृतसर/DR, ITAT, Amritsar 6. गार्ा पाईऱ / Guard file. सत्यापऩत प्रनत //// आदेशानुसार/ BY ORDER, (Senior Private Secretary) ITAT Amritsar Bench, Amritsar

SHRI. AMARJIT KUMAR S/O. SHRI OM PARKASH,NAWANSHAHR vs. INCOME TAX OFFICER, NAWANSHAR

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments