INDER PAL JAIN,BHOPAL vs. THE ITO 3(2) BHOPAL, BHOPAL

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ITA 840/IND/2018Status: DisposedITAT Indore27 November 2019AY 2014-154 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) order was passed ex-parte. In the interest of natural justice, the Tribunal set aside the impugned order and restored the appeal to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte. The assessee contended that the hearing took place a day before the scheduled date mentioned in the notice, which was a reasonable cause for non-appearance.

What were the issues?

Whether the ex-parte dismissal of the appeal by the CIT(A) was justified, and if there was a reasonable cause for the assessee's non-appearance.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI KUL BHARAT & SHRI MANISH BORAD

For Appellant: Shri Ashish Goyal &, Shri N.D. Tiwari, A.Rs
For Respondent: Shri K.G. Goyal, D.R
Hearing: 26.11.2019Pronounced: 27.11.2019

Appellant by Shri Ashish Goyal & Shri N.D. Tiwari, A.Rs Respondent by Shri K.G. Goyal, D.R Date of Hearing: 26.11.2019 Date of Pronouncement: 27.11.2019 आदेश / O R D E R PER KUL BHARAT, J.M: This appeal by the assessee is directed against order of the CIT(A)-2, Bhopal dated 5.9.2018 pertaining to the [ Indra Profit and loss account Jain Bhopal] assessment year 2014-15. The assessee has raised following grounds of appeal:

2. At the outset, Ld. Counsel for the assessee submitted that the Ld. CIT(A) had dismissed the appeal ex-parte to the assessee. It is submitted that in the notice of hearing date of hearing was different and the appeal was heard a [ Indra Profit and loss account Jain Bhopal] day before. Therefore, there was a reasonable cause for not appearing before the Ld. CIT(A).

3.

Ld. D.R. opposed these submissions and supported the orders of the authorities below.

4.

We have heard the rival submissions, perused the materials available on record and gone through the orders of the authorities below. We find that the impugned order has been passed ex-parte to the assessee. Considering the totality of the facts, in the interest of principles of natural justice, impugned order is set aside. Appeal is restored to the file of Ld. CIT(A) to decide it afresh.

5.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order was pronounced in the open court on 27.11.2019.

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