NITESH BHAGCHAND JAIN,SURAT vs. ACIT, CIR.-1(2), SURAT

ITA 449/SRT/2018Status: DisposedITAT Surat11 January 2019AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the CIT(A)'s ex-parte order, noting that it was not passed in accordance with statutory requirements and that the assessee was not afforded a reasonable opportunity of being heard. The matter was remanded back to the CIT(A) for a fresh decision.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte for non-representation and non-prosecution. The assessee contended that the dismissal was due to the father's continuous sickness, preventing compilation of documents, and that the hearing date fell on a public holiday.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without affording the assessee a reasonable opportunity of being heard and without following statutory mandates for disposal of appeals.

Which sections of the Income-tax Act were involved?

Section 250(6)

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SMT. DIVA SINGH & SHRI O.P.MEENA

For Respondent: Shri P.S.Choudhary – Sr.DR
Hearing: 09.01.2019

PER DIVA SINGH, JM:

1.

The present appeal has been filed by the assessee assailing the correctness of the order dated 17.05.2018 of CIT(A)-2, Surat pertaining to 2014-15 assessment year on various ground on merit including Ground No.1 to 3 which read as under : “ 1) That the ex-parte appeal order passed by ld. Commissioner of Income Tax (Appeals) [CIT(A)] is wrong and bad

The order continues below.

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