What did the Tribunal hold?

The Tribunal, considering the assessee's right to appeal and the reasons for non-attendance, granted an opportunity for a fresh adjudication. The issues were remanded to the Assessing Officer for a reasonable opportunity of being heard.

The assessee's appeal was adjudicated ex-parte by the CIT(A) due to the assessee's inability to appear for justifiable reasons. The assessee sought a fresh opportunity to present their case before the lower authorities.

What were the issues?

Whether the assessee should be granted a fresh opportunity to be heard before the lower authorities after an ex-parte assessment and appeal order.

Sajid Noor Mohammed Tambe vs ITO | ITAT Pune 2019

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

Before: SHRI D. KARUNAKARA RAO, AM

For Appellant: Shri M. K. Kulkarni

For Respondent: Shri M. K. Verma

Hearing: 13.02.2019Pronounced: 20.02.2019

PER D. KARUNAKARA RAO, AM : This appeal is filed by the assessee against the order of CIT(A)-5, Pune dated 08.01.2018 for the Assessment Year 2008-09. 2. Without going to the grounds of appeal, at the outset, ld. Counsel for the assessee brought my attention to the assessment order mentioned that the same are ex-parte order made u/s 144 of the Act. Further, he mentioned that the assessee could not appear before the CIT(A) for justifiable reasons, therefore, the appeal was adjudicated ex-parte. On these facts, ld. Counsel made a statement at Bar that this time the assessee would make proper representation before the lower authorities and pleaded for grant of one more opportunity of being heard to the assessee.

Considering the above facts as well as objection of the ld. DR for the Revenue, I am of the opinion that the right of filing the appeal is granted by the Statute to the assessee-taxpayers. In this case, the assessee wanted to invoke the said right and paid the appeal fees in this regard conveying his seriousness of pursuing the appeal. The reasons for non-attendance before the lower authorities are not with reasons. Therefore, I am of the opinion that an opportunity should be granted to the assessee under consideration. Accordingly, I remand all the issues raised by the assessee in his appeal to the file of the Assessing Officer for fresh adjudication. The Assessing Officer shall grant a reasonable opportunity of being heard to the assessee. Accordingly, the grounds raised by the assessee in his appeal are allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on this 20th day of February, 2019. (D. KARUNAKARA RAO) लेखा सद" / ACCOUNTANT MEMBER पुणे / Pune; "दनांक Dated : 20th February, 2019. Sujeet आदेश क" "ितिलिप अ"ेिषत/Copy of the Order is forwarded to : अपीलाथ" / The Appellant;

""यथ" / The Respondent;

2.3.

The CIT(A)-5, Pune;

The CCIT, Pune; िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, पुणे “एक-सद"य मामला” /

DR ‘SMC’, ITAT, Pune; गाड" फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, स"यािपत "ित //// Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

SAJID NOOR MOHAMMED TAMBE,PUNE vs. INCOME-TAX OFFICER, WARD - 7(5), PUNE

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What were the facts?

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