What did the Tribunal hold?

The ITAT set aside the ex parte order of the CIT(A) and restored the matter for fresh decision. The assessee was granted a reasonable opportunity of hearing, with a caution that non-cooperation may lead to adverse inference.

The assessee's appeal before the CIT(A) was dismissed ex parte. The assessee has appealed this order to the ITAT. The ITAT heard both parties and reviewed the case material.

What were the issues?

Whether the CIT(A) was justified in passing an ex parte order without affording a proper opportunity of hearing to the assessee.

Nitin Ghule vs ITO | ITAT Pune 2019

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

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Pramod Shingte

For Respondent: Shri M.K. Verma

आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the ex parte order passed by the CIT(A)-7, Pune on 03-04-2017 in relation to the assessment year 2013-14.

We have heard both the sides gone through the relevant material on record. It is observed that the ld. CIT(A) passed ex parte order qua the assessee dismissing the appeal. Considering the totality of the facts and circumstances obtaining in the instant

2 ITA No.1923/PUN/2017 Nitin Ghule

case, we are of the considered opinion that it would be in the

fitness of things if the impugned order is set-aside and the matter is

restored to the file of ld. CIT(A) for deciding the appeal afresh as

per law after allowing reasonable opportunity of hearing to the

assessee. We order accordingly. The ld. AR has undertaken to

appear before the ld. first appellate authority as and when the

appeal is fixed for hearing. If again the assessee does not co-

operate, the ld. CIT(A) will be entitled to draw adverse inference

against the assessee.

In the result, the appeal is allowed for statistical purposes.

Order pronounced in the Open Court on 15th March, 2019.

Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 15th March, 2019 सतीश

3 ITA No.1923/PUN/2017 Nitin Ghule

आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. 3. The CIT(A)-7, Pune 4. The Pr. CIT-6, Pune िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे 5. “बी” / DR ‘B’, ITAT, Pune; 6. गाड� फाईल / Guard file. आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार

// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 15-03-2019 Sr.PS 2. Draft placed before author 15-03-2019 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *

NITIN GHULE,PUNE vs. INCOME-TAX OFFICER, WARD - 14(1), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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