What did the Tribunal hold?

The ITAT restored the appeal to the CIT(A) to provide the assessee with another opportunity to represent their case. The CIT(A) was directed to pass a speaking and reasoned order after hearing the assessee.

The assessee filed an appeal against the CIT(A)'s ex-parte order. The assessee did not appear before the ITAT. The ITAT considered the submissions of the Revenue and the available material.

What were the issues?

Whether the CIT(A) order passed ex-parte without providing sufficient opportunity to the assessee is sustainable. The need for a fair hearing before the appellate authority.

Pramila Kumari vs ITO | ITAT Patna 2019

Income Tax Appellate Tribunal, PATNA BENCH, PATNA

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

For Appellant: Shri Supriya Biswas, JCIT-DR

For Respondent: Shri Supriya Biswas, JCIT-DR

Hearing: 18/09/2019

Per Bench: This is an appeal filed by the assessee against the order of Commissioner of Income Tax (Appeals), Patna, dated 06.02.2019 for the assessment year 2006-07. 2. None appeared on behalf of the assessee even the case was called for second round of hearing. Therefore, we proceeded to dispose off the appeal of the assessee after considering the submissions of ld.DR and the material evidence available on record.

We have heard the submissions of ld. DR and perused the entire material placed on record. At the outset, we find that the ld. CIT(A) has passed the impugned order ex-parte. Considering the facts and circumstances of the case and in the interest of justice and fair-play, there will be no prejudice to the Revenue if one more opportunity be granted to 2 the assessee to represent its case before the CIT(A). Accordingly, we restore the appeal of the assessee to the file of CIT(A) to pass a speaking and reasoned order considering the findings of AO and the submissions of the assessee, after providing sufficient opportunity of hearing to the assessee. The assessee is also directed to cooperate with the CIT(A) positively for early disposal of the case.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 19/09/2019. (C.M.GARG ) (L.P.SAHU ) "या"यक सद"य /JUDICIAL MEMBER लेखा सद"य / ACCOUNTANT MEMBER पटना /Patna; "दनांक Dated 19/09/2019 S.Sinha(PS) आदेश क" ""त"ल"प अ"े"षत/Copy of the Order forwarded to : अपीलाथ" / The Appellant-

""यथ" / The Respondent- 2. 3. आयकर आयु"(अपील) / The CIT(A), आयकर आयु"त / CIT 4. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, पटना / DR, ITAT, Patna 5. गाड" फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, स"या"पत ""त //// ( Private Secretary) ITAT Patna Bench, Patna

PRAMILA KUMARI,PATNA vs. ITO, WARD-5(4), PATNA

What did the Tribunal hold?

What were the facts?

What were the issues?

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