JAMIL AKHATAR,MADHUBANI vs. ITO, MADHUBANI

ITA 48/PAT/2018Status: DisposedITAT Patna20 September 2019AY 2003-042 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order and the Assessing Officer also passed an ex-parte assessment order. In the interest of justice, the assessee was granted one more opportunity to represent its case before the Assessing Officer.

What were the facts?

The assessee's appeal was filed against an ex-parte order passed by the CIT(A) without providing an opportunity of hearing. The assessee had also not appeared before the Assessing Officer, leading to an ex-parte assessment order.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without providing an opportunity of hearing is sustainable. Whether the assessee should be granted another opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

Before: SHRI CHANDRA MOHAN GARG, JM & SHRI L.P.SAHU, AM

For Appellant: Shri Basisth Pd. Singh, AR, Shri Supriya Biswas, JCIT-DR
For Respondent: Shri Supriya Biswas, JCIT-DR
Hearing: 20/09/2019

Per Bench: This appeal is filed by the assessee assailing the order of Commissioner of Income Tax (Appeals), Muzaffarpur, dated 16.11.2017 for the assessment year 2003-2004. 2. At the outset, ld. AR submitted that the CIT(A) has passed the ex- parte order without providing any opportunity of hearing. Therefore, the ld. AR prayed for an opportunity to represent its case before the AO.

3.

On the other hand, ld. DR relied on the orders of lower authorities.

4.

On careful consideration of t

The order continues below.

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