What did the Tribunal hold?

The Tribunal set aside the ex parte order of the CIT(A) due to lack of adequate opportunity. The matter was remitted back to the CIT(A) for fresh adjudication after providing a reasonable opportunity of hearing to the assessee.

The assessee's appeal before the CIT(A) was decided ex parte. The assessee contended that they were not granted an adequate opportunity to present their case. There was a minor delay in filing the appeal before the ITAT, which was condoned.

What were the issues?

Whether the CIT(A) erred in passing an ex parte order without providing adequate opportunity to the assessee to present their case.

Utopian Sugars Ltd, Solapur vs ITO | ITAT Pune 2019

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

Before: SHRI R.S. SYAL

For Appellant: Shri Pramod Shingte

For Respondent: Shri Vishwas Munde

आदेश / ORDER

PER R.S.SYAL, VP : This appeal by the assessee arises out of the ex parte order passed by the Commissioner of Income-tax (Appeals)-7, Pune on 06-04-2018 in relation to the assessment year 2013-14.

There is a delay of 03 days in presenting the appeal before the Tribunal. The assessee has filed an affidavit in support of the condonation of delay. I am satisfied with such reasons. As such,

2 ITA No.1239/PUN/2018 Utopian Sugars Limited

the delay is condoned and the appeal is admitted for hearing on

merits.

I have heard both the sides and gone through the relevant

material on record. It is seen that the impugned order was

passed ex parte qua the assessee. The ld. AR stated that the ld. first appellate authority did not grant adequate opportunity to

present the case. In the given circumstances and without going

into the merits of the appeal, I set-aside the impugned order and

remit the matter to the file of the ld. CIT(A) for deciding the

appeal afresh as per law after allowing a reasonable opportunity

of hearing to the assessee.

In the result, the appeal is allowed for statistical purposes.

Order pronounced in the Open Court on 25th July, 2019.

Sd/- (R.S.SYAL) उपा�य� उपा�य�/ VICE PRESIDENT उपा�य� उपा�य�

पुणे Pune; �दनांक Dated : 25th July, 2019 सतीश

3 ITA No.1239/PUN/2018 Utopian Sugars Limited

आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत / Copy of the Order is forwarded to : क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / 3. The CIT (Appeals)-7, Pune 4. The Pr.CIT- 6, Pune िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / 5. DR ‘SMC’, ITAT, Pune; गाड� फाईल / Guard file. 6. // True copy // आदेशानुसार देशानुसार/ BY ORDER, देशानुसार देशानुसार

// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 24-07-2019 Sr.PS 2. Draft placed before author 24-07-2019 Sr.PS 3. Draft proposed & placed -- JM before the second member 4. Draft discussed/approved -- JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *

UTOPIAN SUGARS LTD,SOLAPUR vs. INCOME-TAX OFFICER, WARD - 2(3), SOLAPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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