SMT. VANI JAIN,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX- 4, KANPUR

ITA 465/LKW/2018Status: DisposedITAT Lucknow20 September 2019AY 2015-162 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) order was passed without giving the assessee a proper and sufficient opportunity of being heard. Therefore, the order of the CIT(A) was set aside.

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 assessee claims they were not given a proper opportunity to be heard.

What were the issues?

Whether the CIT(A) order was passed in violation of natural justice principles by not providing a sufficient opportunity of hearing to the assessee.

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 P. K. Kapoor, C. A
For Respondent: Shri Ajay Kumar (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)-II, Kanpur dated 20/03/2018 pertaining to assessment year 2015-16. 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 feel that one more opportunity should be given to the assessee as learned CIT(A)

The order continues below.

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