What did the Tribunal hold?

The Tribunal held that the assessee has a statutory right to appeal and should be granted an opportunity to be heard. The case was remanded to the CIT(A) for fresh adjudication.

The assessee's appeal before the CIT(A) was decided ex-parte as the assessee could not appear. The assessee sought a fresh opportunity to present their case before the CIT(A).

What were the issues?

Whether the assessee should be granted a fresh opportunity to be heard by the CIT(A) when the original appeal was decided ex-parte due to non-appearance.

Shriram Enterprises vs ITO | ITAT Pune 2019

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI D. KARUNAKARA RAO, AM

For Appellant: Smt. Deepa Khare

For Respondent: Shri Rajeev Mathur

Hearing: 07.10.2019Pronounced: 07.10.2019

PER D. KARUNAKARA RAO, AM : This appeal is filed by the assessee against the order of CIT(A)-5, Pune dated 03.06.2019 for the Assessment Year 2014-15. Assessee cannot present before the CIT(A).

Without going to the grounds of appeal, at the outset, ld. Counsel for the assessee brought my attention to the appellate order and mentioned that the same is an ex-parte order passed by the CIT(A). Further, ld. Counsel mentioned that the assessee could not appear before the CIT(A) for all justifiable reasons. On these facts, ld. Counsel made a statement at Bar that this time the assessee would make proper representation before the CIT(A) and pleaded for grant of one more opportunity of being heard to the assessee before the First Appellate Authority.

Heard both the sides. Considering the above facts, I am of the opinion that the right of filing the appeal is granted by the Statute to the assessee-taxpayers. In this case, the assessee wanted to invoke the said right and paid the appeal fees too in this regard conveying his seriousness of pursuing the appeal. Therefore, I am of the opinion that an opportunity should be granted to the assessee under consideration. Accordingly, I remand all the issues raised by the assessee in its appeal to the file of the CIT(A) for fresh adjudication. The CIT(A) shall pass a speaking order after granting reasonable opportunity of being heard to the assessee as per set principles of natural justice. Accordingly, the grounds raised by the assessee in its appeal are allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 07th day of October, 2019. (D. KARUNAKARA RAO) लेखा सद" / ACCOUNTANT MEMBER पुणे / Pune; "दनांक Dated : 07th October, 2019. Sujeet आदेश क" "ितिलिप अ"ेिषत/Copy of the Order is forwarded to : अपीलाथ" / The Appellant;

""यथ" / The Respondent;

2.3.

The CIT(A)-5, Pune;

The CCIT, Pune; िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, पुणे “एक-सद"य मामला” /

DR ‘SMC’, ITAT, Pune; गाड" फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, स"यािपत "ित //// Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

SHRIRAM ENTERPRISES,PUNE vs. INCOME-TAX OFFICER, WARD - 12 (4), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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