What did the Tribunal hold?

The ITAT set aside the CIT(A)'s ex parte order and restored all issues back to the CIT(A) for fresh adjudication. This was done to provide the assessee with a reasonable opportunity to present its case.

The assessee filed an appeal against the CIT(A)'s order. The CIT(A) had passed the order ex parte in the absence of the assessee. The ITAT noted this lack of opportunity for the assessee.

What were the issues?

Whether the CIT(A) order passed ex parte without giving the assessee an opportunity to be heard is valid.

Dayabhai L Patel, Himatnagar vs ITO | ITAT Ahmedabad 2018

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI PRADIP KUMAR KEDIA

For Appellant: Shri Darshan Belani, A.R, Shri Saurabh Singh, Sr. D.R

आदेश/O R D E R

PER PRADIP KUMAR KEDIA - AM:

The captioned appeal has been filed at the instance of the assessee against the order of the CIT(A)-2, Ahmedabad (‘CIT(A)’ in short), dated 01.12.2017 arising in the assessment order dated 27.12.2016 passed by the Assessing Officer (AO) u/s. 143(3) of the Income Tax Act, 1961 (the Act) concerning assessment year 2014-15.

ITA No. 233/Ahd/18 [Dahyabhai L. Patel vs. ITO] A.Y. 2014-15 - 2 - 2. The assessee has taken several grounds of appeal seeking to challenge the order of the CIT(A). However, on perusal of the order of the CIT(A), we notice that the CIT(A) has passed the order ex parte in the absence of the assessee. Therefore, we consider it appropriate that a reasonable opportunity is given to the assessee to place its defense before the CIT(A) to enable the First Appellate Authority to pass speaking order after taking cognizance of the merits of the case as may be advanced on behalf of the assessee. Therefore, we consider it appropriate to set aside the order of the CIT(A) and restore all the issues back to the file of the CIT(A) in larger interest of justice with a view to enable the assessee to avail opportunity once more. Needless to say, the assessee shall fully co-operate with the proceedings before CIT(A) without any demur, failing which, the CIT(A) shall be at liberty to conclude the appellate proceedings in accordance with law. Hence, the order of the CIT(A) is set aside and all the issues raised in the captioned appeal are restored back to the file of the CIT(A) for fresh adjudication in accordance with law after giving reasonable opportunity of hearing to the assessee.

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

This Order pronounced in Open Court on 05/07/2018

Sd/- Sd/- (MADHUMITA ROY) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad: Dated 05/07/2018 True Copy S. K. SINHA आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. राज�व / Revenue 2. आवेदक / Assessee 3. संबं�धत आयकर आयु�त / Concerned CIT

ITA No. 233/Ahd/18 [Dahyabhai L. Patel vs. ITO] A.Y. 2014-15 - 3 - 4. आयकर आयु�त- अपील / CIT (A) 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाइल / Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद ।

DAYABHAI L PATEL,HIMATNAGAR vs. ITO, S.K.,WARD-4, HIMATNAGAR

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