What did the Tribunal hold?

The Tribunal set aside the ex parte orders passed by the CIT(A). 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 appeals before the CIT(A) were decided ex parte. The assessee contended that they were not given a proper opportunity of hearing by the CIT(A).

What were the issues?

Whether the CIT(A) provided a proper opportunity of hearing to the assessee before passing ex parte orders.

Janata Sahakari Bank Ltd, Solapur vs ITO | ITAT Pune 2019

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

Before: SHRI R.S. SYAL

For Appellant: Ms. Jyoti Singh

For Respondent: Shri Vishwas Munde

Heard together (2 matters)

ITA No. 887/PUN/2018

ITA No. 972/PUN/2018

Read from the judgment's own cause title. This page is filed under one of them.

आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत / Copy of the Order is forwarded to : अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. 2. ��यथ� / The Respondent; 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 आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार

// 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. *

JANATA SAHAKARI BANK LTD,SOLAPUR vs. INCOME-TAX OFFICER, WARD - 1, SOLAPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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