What did the Tribunal hold?

The Tribunal found that the assessee was not granted a reasonable opportunity of hearing. Therefore, the CIT(A)'s ex parte order was set aside to provide a fresh adjudication.

The assessee's appeal before the CIT(A) was decided ex parte without providing a hearing. The assessee's representative sought an adjournment due to other professional commitments.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without granting the assessee a proper opportunity of being heard.

Crescent Artimes (P) Limited… vs ITO | ITAT Cuttack 2019

Income Tax Appellate Tribunal, CUTTACK ‘SMC’ BENCH, CUTTACK

Before: SHRI CHANDRA MOHAN GARG

For Respondent: Shri Subhendu Dutta, DR

Pronounced: 24/07

This is an appeal filed by the assessee against the order of

the Commissioner of Income Tax(Appeals)-1, Bhubaneswar dated

20.2.2019 for the assessment year 2015-16.

None appeared on behalf of the assessee when the case was

called for hearing. However, an application for adjournment of the

case was filed by ld A.R. of the assessee mentioning in the petition

that he is busy in filing income tax returns of his clients the

deadline being 31st July, 2019 and, therefore, not in a position to

appear before the Tribunal on the date fixed for hearing.

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ITA No. 118/CT K/ 2019 Asse ssment Year: 20 15- 16

On perusal of the impugned order, I find that the CIT(A) has

passed exparte order in the absence of ld A.R. of the assessee.

Further, I find that the CIT(A) has fixed the hearing on two dates

i.e. 13.12.2018 and 12.2.2019 and since there was no

compliance by the assessee, the appeal was decided exparte

without hearing the assessee.

Considering the totality of the facts and circumstances of the

case, I am of the view that the assessee should be granted

reasonable opportunity of hearing before the deciding the case by

the first appellate authority. Hence, in order to render substantial

justice to the assessee, I set aside the order of the CIT(A) and

restore the appeal back to his file for fresh adjudication of the

issues on the basis of submissions filed by the assessee and after

giving due opportunity of being heard to the assessee.

In the result, appeal filed by the assessee is allowed for

statistical purposes.

Order pronounced on 24/07/2019.

Sd/- (Chandra Mohan Garg) JUDICIALMEMBER Cuttack; Dated 24/07/209 B.K.Parida, SPS

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ITA No. 118/CT K/ 2019 Asse ssment Year: 20 15- 16

Copy of the Order forwarded to : 1. The Appellant : Crescent Artimes Private Ltd.,. MIG-6, Laxmi Sagar, Bhubaneswar

The respondent: ITO, Ward 1(3), Bhubaneswar. 3. The CIT(A)- Bhubaneswar 4. Pr.CIT- Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. By order //True Copy//

Sr. Pvt. Secretary, ITAT, Cuttack

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CRESCENT ARTIMES (P) LIMITED,BHUBANESWAR vs. ITO, WARD-1(3), BHUBANESWAR

What did the Tribunal hold?

What were the facts?

What were the issues?

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