SHRI RAGHAV GUPTA,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX-4, KANPUR

ITA 306/LKW/2018Status: DisposedITAT Lucknow06 September 2019AY 2013-142 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 to provide a fresh hearing.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte as no one appeared on behalf of the assessee. The CIT(A) had issued notices, but the assessee neither appeared nor filed written submissions.

What were the issues?

Whether the CIT(A) properly followed the principles of natural justice by providing a sufficient opportunity of being heard to the assessee before passing an ex-parte order.

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 Subhash Bajpai, AGM (Taxation)
For Respondent: Shri Ajay Kumar, D. R
Hearing: 04/09/2019Pronounced: 06/09/2019

PER T. S. KAPOOR, A.M.

This appeal has been filed by the assessee against the order of learned CIT(A)-II, Kanpur dated 03/01/2018 pertaining to assessment year 2013-14. 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 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, neither anybody appeared nor filed written submissions and ultimately the CIT(A) passed the ex-parte order. However, we feel that one more opportunit

The order continues below.

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