SHRI SANJEEV AGARWAL,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX, RANGE-6, LUCKNOW
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 provide a fresh hearing.
What were the facts?
The assessee's appeal before the CIT(A) was dismissed ex-parte for non-prosecution as no one appeared on the hearing dates. The CIT(A) had issued notices, but the assessee neither appeared nor filed submissions.
What were the issues?
Whether the CIT(A) properly afforded the assessee sufficient opportunity of being heard before passing an ex-parte order. Whether the principles of natural justice were followed.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW
Before: SHRI T. S. KAPOOR
This appeal has been filed by the assessee against the order of learned CIT(A)-2, Lucknow dated 31/05/2019 pertaining to assessment year 2015-16. 2. I have heard the rival 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 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 various notices to the assessee however, neither anybody appeared nor filed written submissions and ultimately the CIT(A) passed the ex-parte order and dismissed the appeal of the assessee for non prosecution. However, I feel that one
The order continues below.
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