INTERCONTINENTAL ENTERPRISES PRIVATE LIMITED,KANPUR vs. INCOME TAX OFFICER- 6(2), KANPUR

ITA 462/LKW/2018Status: DisposedITAT Lucknow20 September 2019AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the ex-parte order of the CIT(A) and restored the appeal to the CIT(A)'s file. The tribunal directed the CIT(A) to refix the appeal and decide it afresh after giving a proper and sufficient opportunity of being heard to the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte as no one appeared on behalf of the assessee. The CIT(A) had issued notices, but the assessee neither appeared nor filed submissions. The ITAT noted that the CIT(A) had not decided the appeal on merits.

What were the issues?

Whether the CIT(A) order passed ex-parte without deciding on merits is sustainable. Whether natural justice principles were followed in disposing of the appeal.

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 ‘A’, LUCKNOW

Before: SHRI A. D. JAIN & SHRI T. S. KAPOOR

For Appellant: Shri S. K. Garg, Advocate, Shri P. K. Kapoor, C. A
For Respondent: Shri Sushil Kumar Madhuk, CIT, D.R
Hearing: 19/09/2019Pronounced: 20/09/2019

PER T. S. KAPOOR, A.M.

This appeal has been filed by the assessee against the order of learned CIT(A)-I, Kanpur dated 23/03/2018 pertaining to assessment year 2014-15. 2. We have heard the rival parties and have gone through the material placed on record. We noted that learned CIT(A) has passed ex-parte order as according to him, nobody had 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 notices to the assessee however, neither anybody appeared nor filed written submissions and ultimately the CIT(A) passed the ex-parte order. However, we

The order continues below.

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