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Income Tax Appellate Tribunal, AMRITSAR BENCH AMRITSAR
Before: SHRI L.P. SAHU, AM & SHRI RAVISH SOOD, JM
Per Bench: The assessee has filed this appeal against the order of CIT(A)-I, Jalandhar, dated 31.10.2019 for assessment year 2011-2012. 2. At the outset, ld. AR submitted that the CIT(A) has passed the ex- parte order without providing any opportunity of hearing. Therefore, the ld. AR prayed for an opportunity to represent its case before the CIT(A).
On the other hand, ld. DR relied on the orders of lower authorities.
We have heard the rival submissions of both the parties and perused the relevant material placed in the record of the Tribunal. We
2 find that the ld. CIT(A) has passed the impugned order ex-parte. Ld. AR before the Bench submitted that the assessee may be provided one more opportunity to substantiate its claim before the CIT(A). In the totality of 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 findings of AO and 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) in early disposal of the case.
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. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : 1. अऩीऱाथी / The Appellant- Sarbjit Kaur, Vill & PO. Bhajal Tehsil Garhshankar, Dist : Hoshiarpur 2. प्रत्यथी / The Respondent- ITO, Ward-4, Hoshiarpur 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