What did the Tribunal hold?

The Tribunal found that the CIT(A) had passed the order ex-parte without giving the assessee a proper opportunity of hearing. Therefore, the impugned order was set-aside.

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.

Shivaji T.Kasale vs ITO | ITAT Pune 2019

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

Before: SHRI R.S. SYAL

For Appellant: Shri M.K. Kulkarni

For Respondent: Shri Achal Sharma

आदेश / ORDER

PER R.S.SYAL, VP : This appeal by the assessee arises out of the order passed by the CIT(A)-8, Pune on 24-09-2018 in relation to the assessment year 2011-12.

There is delay of four days in presenting the appeal before the Tribunal. The assessee has filed an affidavit explaining the reason for the delay. I am satisfied with the

2 ITA No.1900/PUN/2018 Shri Shivaji T. Kasale

reason so given. Accordingly, the delay is condoned and the

appeal is admitted for disposal.

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 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 20th February, 2019 Sd/- (R.S.SYAL) उपा�य� उपा�य�/ VICE PRESIDENT उपा�य� उपा�य� पुणे Pune; �दनांक Dated : 20th February, 2019 सतीश

ITA No.1900/PUN/2018 Shri Shivaji T. Kasale

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)-8, Pune 4. The Pr. CIT-5, Pune िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / 5. DR ‘SMC’, ITAT, Pune; गाड� फाईल / Guard file. 6. // True copy // आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार

// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 19-02-2019 Sr.PS 2. Draft placed before author 19-02-2019 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.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. *

SHIVAJI T.KASALE,PUNE vs. INCOME-TAX OFFICER, WARD - 10(3), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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