What did the Tribunal hold?

The Tribunal restored the appeal to the file of the AO to pass a speaking and reasoned order after providing the assessee with a sufficient opportunity of hearing. The assessee was directed to cooperate with the AO.

The assessee filed an appeal against the CIT(A)'s ex-parte order. The assessee did not appear before the AO or CIT(A) and did not cooperate with the assessment proceedings.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified, and whether the assessee was denied a proper opportunity of hearing.

Shri Baljinder Singh Grewal… vs ITO | ITAT Amritsar 2020

Income Tax Appellate Tribunal, AMRITSAR BENCH AMRITSAR

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

Hearing: 05/02/2020Pronounced: 05/02/2020

Per Bench: The assessee has filed this appeal against the order of CIT(A)-I, Jalandhar, dated 20.06.2019 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

2 find that the CIT(A) has passed the impugned order ex-parte. Even on perusal of the assessment order, we find that the assessee has not cooperated with the AO during the course of assessment proceedings and even the assessee has also not made compliance of the notices issued by the AO, enabling the AO to complete the assessment. From the above it is clear that the assessee did not appear before both the authorities below to substantiate its claim. 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 AO 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 AO 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 05/02/2020. (RAVISH SOOD) (L.P.SAHU) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य / ACCOUNTANT MEMBER अमृतसर/ Amritsar; ददनांक Dated 05/02/2020 Prakash Kumar Mishra, Sr.P.S.

3 आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant- Shri Baljinder Singh Grewal, Son of Shri Kewal Singh Grewal, Grewal Farm, Philaur Road, Ward No.1, Rahon, Tehsil Nawanshahr, Dist: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. आदेशानुसार/ BY ORDER, सत्यापऩत प्रनत //// (Senior Private Secretary) ITAT Amritsar Bench, Amritsar

SHRI BALJINDER SINGH GREWAL,NAWANSHAHAR vs. INCOME TAX OFFICER, NAWANSHAHAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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