What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(Appeals) and restored the matter for adjudication. The assessee was directed to appear before the CIT(Appeals) with relevant documents.

The assessee's appeal before the CIT(Appeals) was dismissed ex-parte for want of prosecution. The assessee's representative explained the non-appearance as circumstantial and not deliberate.

What were the issues?

Whether the CIT(Appeals) was justified in passing an ex-parte order without adjudicating on merits, and if the assessee should be granted an opportunity to present their case.

Anil Sonyabapu Pund vs ITO | ITAT Pune 2019

Income Tax Appellate Tribunal, “SMC” BENCH, PUNE

Before: SHRI R.S.SYAL, VP & SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Smt. Deepa Khare

For Respondent: Shri Rajesh Gawali

Hearing: 29.04.2019Pronounced: 29.04.2019

आदेश / ORDER

PER PARTHA SARATHI CHAUDHURY, JM :

This appeal preferred by the assessee emanates from the order of the Ld. CIT(Appeals)-4, Pune dated 29.01.2019 for the assessment year 2007-08 as per the grounds of appeal on record.

The Ld. AR of the assessee submitted that the Ld.CIT(Appeals) has passed an ex-parte order wherein the rights and liabilities of the parties herein

2 ITA No.495 /PUN/2019 A.Y.2007-08

were not adjudicated upon. The Ld. CIT(Appeals) dismissed the appeal of the

assessee for want of prosecution by the assessee and based on materials

available on record. The Ld. AR further submitted reasons for non appearance

which were not deliberate but were only circumstantial. The Ld. AR of the

assessee prayed that an opportunity may be given so that the assessee can

represent his case on merits before the Ld. CIT(Appeals).

The Ld. DR conceded to the request of the Ld. AR.

We have perused the case records and heard the rival contentions. We

find that the Ld.CIT(Appeals) has passed an ex-parte order dismissing the

appeal so filed by the assessee for non prosecution by the assessee considering

the documents available on record. That the rights and liabilities of the parties

herein are yet to be determined. In the interest of justice, we set aside the order

of the Ld. CIT(Appeals) and restore the matter back to his file for adjudication

in conformity with the principles of natural justice. At the same time, we direct

the assessee to present himself with relevant documentary evidences to

represent the case on merits before the Ld. CIT(Appeals) immediately on receipt

of this order. Any service of notice is dispensable.

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

Order pronounced on 29th day of April, 2019.

Sd/- Sd/- R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER

पुणे / Pune; �दनांक / Dated : 29th April, 2019. SB

3 ITA No.495 /PUN/2019 A.Y.2007-08

आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to :

अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(Appeals)-4, Pune. 4. The Pr. CIT-3, Pune. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “एक-सद�य” ब�च, 5. पुणे / DR, ITAT, “SMC” Bench, Pune. गाड� फ़ाइल / Guard File. 6.

// True Copy // आदेशानुसार / BY ORDER,

�नजी स�चव / Private Secretary आयकर अपील�य अ�धकरण, पुणे / ITAT, Pune.

4 ITA No.495 /PUN/2019 A.Y.2007-08

Date 1 Draft dictated on 29.04.2019 Sr.PS/PS 2 Draft placed before author 29.04.2019 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

ANIL SONYABAPU PUND,PUNE vs. INCOME-TAX OFFICER, WARD - 5 (1), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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