What did the Tribunal hold?

The Tribunal found that the CIT(A) passed the order ex-parte without providing the assessee with a proper opportunity to be heard. Therefore, the Tribunal set aside the order and remanded the case back to the CIT(A).

The Assessing Officer made an addition of Rs. 16,17,730/- to the assessee's total income. The assessee appealed to the CIT(A), but did not attend the hearings, only filing written submissions. The CIT(A) dismissed the appeal ex-parte.

What were the issues?

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

Shri Manoharlal Kanaiyalal Dave… vs The Incom Tax Officer, Ward-5(3)… | ITAT Ahmedabad 2018

Income Tax Appellate Tribunal, ‘’SMC’’ BENCH, AHMEDABAD

Before: SHRI AMARJIT SINGH

For Appellant: Shri Sakar Sharma, A.R

Hearing: 04/09/2018Pronounced: 29/11/2018

PER Ms MADHUMITA ROY, JUDICIAL MEMBER:

The instant appeal preferred by the Assessee before us against the order dated 19/02/2014, passed by the Learned Commissioner of Income Tax(Appeals)-5, Vadodara, arising out of the order dated 28/12/2011, passed u/s.143(3) of the Income tax Act 1961, (in short ‘’the Act’’) framed by the Assessing Officer, for the Assessment Year 2009-2010. A.Y.2009-2010 2

The Ld.AO passed an order of addition to the tune of Rs.16,17,730/- to the total income of the assessee which was appealed against by the assessee before the First Appellate authority on various grounds who in turn dismissed the same against ex-parte on 19/02/2015. 3. It appears from the order impugned that in appeal various notices were served upon the assessee but assessee never attended the hearing. On the contrary, only written note of submission filed on his behalf on 16/12/2013, which was ultimately considered for disposal of the matter by the Ld.CIT(A). Since the order admittedly has been passed ex-parte by the Ld.CIT(A), we think it fit and proper to send the same to the file of Ld.CIT (A), in order to provide an opportunity of hearing to the assesse to represent his case before him for the ends of justice. In the circumstances stated above, we set aside the issue to the file of the Ld.CIT(A), to dispose of the same by giving a reasonable opportunity of hearing to the assessee.

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

Order pronounced in the Court on 29/11/2018 at Ahmedabad.

- - (AMARJIT SINGH) (Ms MADHUMITA ROY) ACCOUTANT MEMBER JUDICIAL MEMBER () Ahmedabad; Dated 29/11/2018 Manish A.Y.2009-2010 3

आदेश क" ""त"ल"प अ"े"षत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant

""यथ" / The Respondent. 3. संबं"धत आयकर आयु"त / Concerned CIT 4. आयकर आयु"त(अपील) / The CIT(A)

"वभागीय ""त"न"ध, आयकर अपील"य अ"धकरण / DR, ITAT, 6. गाड" फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.

SHRI MANOHARLAL KANAIYALAL DAVE,BARODA vs. THE INCOM TAX OFFICER,WARD-5(3), BARODA

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