SHRI RAJESH KUMAR VERMA,LUCKNOW vs. INCOME TAX OFFICER- 4(3), LUCKNOW

ITA 563/LKW/2019Status: DisposedITAT Lucknow11 December 2019AY 2010-112 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee was not given a proper and sufficient opportunity of being heard by the CIT(A). Therefore, the order of the CIT(A) was set aside to ensure principles of natural justice.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte because the assessee did not appear on the scheduled hearing dates. The CIT(A) had issued notices, and the assessee had sought adjournments previously.

What were the issues?

Whether the CIT(A) followed the principles of natural justice by providing a proper opportunity of being heard to the assessee before passing an ex-parte order.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH”SMC“, LUCKNOW

Before: SHRI. T.S. KAPOOR

For Appellant: Shri Shailendra Misra, Advocate
For Respondent: Shri Ajay Kumar, D.R

This is an appeal filed by the assessee against the order of CIT(A)-2, Lucknow dated 31/5/2019 relating to assessment year 2010-11. 3. I have heard the parties and have gone through the material placed on record. I noted that learned CIT(A) has passed ex-parte order as, according to him, nobody has appeared on the dates when the appeal was fixed for hearing before him. From the order of CIT(A), it is apparent that the CIT(A) had issued two notices, dated 30/1/2019 and 13/2/2019 and on two occasions adjournment was sought on behalf of the assessee and on the last date fixed for hearing, i.e., on 16/4/2019, neither anybody appeared nor filed written submissions and ultimately the CIT(A) passed the ex-parte order. However, I f

The order continues below.

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