What did the Tribunal hold?

The Tribunal held that the ends of justice would be met by setting aside the ex-parte orders. The matter was restored to the file of the CIT(A) for a fresh decision after granting a reasonable opportunity of being heard to the assessee.

The assessee's appeals were decided ex-parte by the CIT(A) without providing a proper opportunity of hearing. The assessee contended that they were not given adequate notice or a chance to present their case.

What were the issues?

Whether the CIT(A) erred in deciding the appeals ex-parte without affording a proper opportunity of hearing to the assessee.

Dhanlaxmi Nagari Sahakari… 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 Rajesh Gawli

आदेश / ORDER

PER R.S.SYAL, VP : These two appeals by the assessee arise out of the separate orders passed by the CIT(A)-4, Pune on 29-10-2018 in relation to the assessment year 2012-13 & 2013-14. Since common issue is raised in these appeals, I am therefore, proceeding to dispose them off by this consolidated order for the sake of convenience.

2 ITA Nos.1933 & 1934/PUN/2018 Dhanlaxmi Nagari Sahakari Patsanstha Ltd.,

I have heard both the sides and perused the relevant

material on record. It is seen that the ld. CIT(A) has passed

the orders ex-parte qua the assessee. The ld. AR submitted that the ld. CIT(A) did not give proper opportunity of hearing

and decided the appeals 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 orders are 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 appeals

afresh as per law after allowing a reasonable opportunity of

being heard to the assessee.

In the result, both the appeals are 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 Nos.1933 & 1934/PUN/2018 Dhanlaxmi Nagari Sahakari Patsanstha Ltd.,

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)-4, Pune 4. The Pr. CIT-3, 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. *

DHANLAXMI NAGARI SAHAKARI PATSANSTHA LTD,SATARA vs. INCOME-TAX OFFICER, WARD - 1, SATARA

What did the Tribunal hold?

What were the facts?

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