ASHOK KUMAR YADAV,MADHUBANI vs. ITO, WARD-1, MADHUBANI

ITA 215/PAT/2019Status: DisposedITAT Patna19 September 2019AY 2001-022 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had passed an ex-parte order without providing a hearing. To ensure justice and fair play, the assessee was granted one more opportunity to present its case before the CIT(A).

What were the facts?

The assessee's appeal was filed against an ex-parte order passed by the CIT(A). The assessee's representative argued that no opportunity of hearing was provided by the CIT(A).

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing an opportunity of hearing to the assessee.

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, DR
For Respondent: Shri Supriya Biswas, DR
Hearing: 18/09/2019

Per Bench: This appeal is filed by the assessee assailing the order of Commissioner of Income Tax (Appeals),Patna, dated 07.06.2019 for the assessment year 2001-02. 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 CIT(A).

3.

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

4.

We have heard the rival submissions of both the parties and perused the relevant mater

The order continues below.

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