SHRI VINOD KUMAR AGARWAL,LUCKNOW vs. INCOME TAX OFFICER- 4(5), LUCKNOW

ITA 454/LKW/2019Status: DisposedITAT Lucknow20 September 2019AY 2011-122 pages
AI SummaryRemanded

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 and the appeal was restored to the file of the CIT(A) for fresh adjudication.

What were the facts?

The assessee filed an appeal before the ITAT against the order of the CIT(A). The assessee did not appear before the ITAT despite notice, and the appeal was heard ex-parte. The CIT(A) had also passed an ex-parte order as the assessee did not appear before him.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing a proper opportunity of being heard 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”SMC“, LUCKNOW

For Respondent: Shri Ajay Kumar, D.R

This appeal has been filed by the assessee against the order of learned CIT(A)-2, Lucknow, dated 31/5/2019 pertaining to assessment year 2011-12. 2. None has appeared on behalf of the assessee, despite issuance of notice through RPAD, which has not returned unserved. However, I find that this appeal can be disposed of in the absence of the assessee. Therefore, I am proceeding to dispose of the appeal after hearing the ld. D.R. and after considering the material placed on record.

3.

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 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 various notices to the assessee however, n

The order continues below.

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