What did the Tribunal hold?

The Tribunal acknowledged the assessee's right to appeal and the reasons for non-attendance. It was decided that an opportunity should be granted to the assessee for a fresh adjudication.

The assessee's appeal before the CIT(A) was decided ex-parte because the assessee could not appear for justifiable reasons. The assessee requested another opportunity to be heard before the lower authorities.

What were the issues?

Whether the assessee should be granted a fresh opportunity to present their case before the lower authorities after an ex-parte order was passed.

Kumari Surekha Bhanudas Taksale vs TRO | ITAT Pune 2019

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

Before: SHRI D. KARUNAKARA RAO, AM

For Appellant: Smt. Deepa Khare

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)-3, Pune dated 10.06.2016 for the Assessment Year 2010-11. 2. Without going to the ground of appeal, at the outset, ld. Counsel for the assessee brought my attention to the appellate order mentioned that the same is ex-parte order. 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 ground raised by the assessee in his appeal is 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)-3, Pune;

The Pr. 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

KUMARI SUREKHA BHANUDAS TAKSALE,PUNE vs. TRO, RANGE-7, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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