What did the Tribunal hold?

The Tribunal found that the CIT(A) had scheduled multiple hearings, but the assessee failed to appear. However, to render substantial justice, the matter was remitted back to the CIT(A) for a fresh decision.

The assessee's appeal was filed against the CIT(A)'s ex-parte order. The assessee's AR submitted that they were not given a proper opportunity of hearing by the CIT(A).

What were the issues?

Whether the CIT(A) passed an ex-parte order without providing a proper opportunity of hearing to the assessee.

Kumari Ashiki Patel vs ITO | ITAT Patna 2019

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

Before: SHRI CHANDRA MOHAN GARG & LAXMI PRASAD SAHU

For Appellant: Shri Shikesh Jha, AR

For Respondent: Shri Ajay Kumar, DR

Hearing: 28/06Pronounced: 28/06

Per Bench

This is an appeal filed by the assessee against the order of

the CIT(A)-2, Patna dated 29.1.2019 for the assessment year

2014-15.

At the outset, Learned A.R. of the assessee submitted that

the CIT(A) has passed order exparte without giving proper

opportunity of hearing to the assessee. He prayed before us that

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ITA No. 83/ Pat/ 2019 Asse ssment Year : 20 14- 15

one more opportunity may be granted to the assessee to putforth

his case before the CIT(A).

Learned D.R. opposed the prayer of Learned A.R. of the

assessee on the ground that several opportunities have been

provided to the assessee.

Having heard the rival submissions, we find from the

impugned order that the CIT(A) has fixed for hearing on

24.7.2018, 5.11.2018, 21.12.2018 and 18.1.2019 but the

assessee failed put in appearance before him. However, before

us, Learned A.R. requested to give one more opportunity to the

assessee. Therefore, in order to render substantial justice, we

remit the matter back to the file of the CIT(A) to give another

opportunity to the assessee with a direction to redecide the appeal

after giving proper opportunity to the assessee. The assessee is

also directed to appear suotomo before the CIT(A) after receipt of

this order and file the relevant documents for adjudication of the

assessee by the CIT(A). We order accordingly.

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ITA No. 83/ Pat/ 2019 Asse ssment Year : 20 14- 15

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

purposes.

Order pronounced on 28/06/2019.

Sd/- sd/- (Laxmi Prasad Sahu) (Chandra Mohan Garg) ACCOUNTANT MEMBER JUDICIALMEMBER Patna; Dated 28/06/209 B.K.Parida, SPS Copy of the Order forwarded to : 1. The Appellant : Kumari Ashiki Patel, Flat No.302, City Heart Apartment, C/O. K.K.Mandal Opp. Bhumi Vikash Bank, Budh Marg, Patna

The Respondent. ITO, Ward 4(5), Patna 3. The CIT(A)-2, Patna 4. Pr.CIT-2, patna 5. DR, ITAT, Patna 6. Guard file. //True Copy// By order

Sr. pvt.secretary ITAT, Patna

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KUMARI ASHIKI PATEL,PATNA vs. ITO, WARD-4(5), PATNA

What did the Tribunal hold?

What were the facts?

What were the issues?

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