AMITABH CHANDRA MUKUL,PATNA vs. ACIT, CIRCLE-4(1), PATNA

ITA 124/PAT/2019Status: DisposedITAT Patna19 September 2019AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) with a direction to pass a speaking and reasoned order after providing sufficient opportunity of hearing to the assessee.

What were the facts?

The assessee filed an appeal against the CIT(A)'s ex-parte order. The assessee did not appear before the ITAT, but the Tribunal decided to grant another opportunity for a fair hearing.

What were the issues?

Whether the assessee was denied a proper opportunity of hearing before the CIT(A) and if the ex-parte order was justified.

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 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 2010-2011. 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.

3.

We have heard the submissions of ld. DR and perused the entire material placed on record. At the outset, we

The order continues below.

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