What did the Tribunal hold?

The Tribunal held that the ends of justice would be met by setting aside the impugned order. The matter was restored to the file of the CIT(A) for a fresh decision.

The assessee's appeal before the CIT(A) was 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 an ex-parte order.

Mangilal Mohanlalji Kumavat vs ITO | ITAT Pune 2019

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

Before: SHRI R.S. SYAL

For Appellant: Shri Kishor Phadke

For Respondent: Shri Rajesh Gawli

PER R.S.SYAL, VP : This appeal by the assessee arises out of the order passed by the CIT(A)-5, Pune on 16-04-2018 in relation to the assessment year 2014-15.

I have heard both the sides and perused the relevant material on record. It is seen that the ld. CIT(A) has passed the order ex-parte qua the assessee. The ld. AR submitted that the CIT(A) did not give proper opportunity of hearing and decided the appeal ex parte. In view of the foregoing facts, I

2 ITA No.1206/PUN/2018 Shri Mangilal Mohanlalji Kumavat

am of the considered opinion that the ends of justice would

meet adequately if the impugned order is set-aside and the

matter is restored to the file of CIT(A). I order accordingly

and direct the ld. CIT(A) to decide the appeal afresh as per law

after allowing a reasonable opportunity of being heard to the

assessee.

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

Order pronounced in the Open Court on 21st February, 2019.

Sd/- (R.S.SYAL) उपा�य�/ VICE PRESIDENT उपा�य� उपा�य� उपा�य� पुणे Pune; �दनांक Dated : 21st February, 2019 सतीश 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. ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / 3. The CIT (Appeals)-5, Pune 4. The Pr. CIT-4, 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

ITA No.1206/PUN/2018 Shri Mangilal Mohanlalji Kumavat

Date 1. Draft dictated on 20-02-2019 Sr.PS 2. Draft placed before author 20-02-2019 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. *

MANGILAL MOHANLALJI KUMAVAT,PUNE vs. INCOME-TAX OFFICER, WARD - 7(4), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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