What did the Tribunal hold?

The ITAT set aside the CIT(A)'s order due to the lack of proper hearing opportunities. The matter was restored to the CIT(A) for a fresh decision after affording the assessee a reasonable chance to be heard.

The assessee appealed to the CIT(A) against an order. The CIT(A) decided the appeal ex-parte, noting written submissions were filed but not indicating any hearing dates. The assessee then appealed to the ITAT.

What were the issues?

Whether the CIT(A) properly afforded an opportunity of being heard to the assessee before deciding the appeal ex-parte.

M/S. Ayush Singh Gautam Trust… vs ITO | ITAT Jodhpur 2019

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: SHRI N.K.SAINI & SHRI N.K. CHOUDHRY

For Respondent: Shri P.K. Singi, Ld. DR

Hearing: 30/04/2019Pronounced: 30/04/2019

PER N.K.CHOUDHRY

The instant appeal has been preferred by the Assessee/Appellant against the order dated 25.04.2018 impugned herein passed by the Ld. CIT(A), Ajmer u/s 250(6) of the I.T. Act (hereinafter called as the 'Act') whereby the Ld. CIT(A) has affirmed the rectification application filed u/s 154 by the assessee.

At the outset, it is obseved that the Ld. CIT(A) has decided the appeal as an ex-parte and in Para No.2 of its order observed as under: "During the course of appellate proceedings, the appellant has filed written submissions in 'dak'. After going through the written submissions filed during the course of appellate proceedings and the order of the AO, the appeal is decided as under."

2 ITA No.345/Jodh/2018 M/s Ayush Singh Gautam Trust vs. ITO

In the order, though it is observed by the Ld. CIT(A) that during the course of appellate proceedings, the appellant has filed the written submission in 'dak', however from the order it does not reflect that the Ld. CIT(A) has ever fixed the appeal for any date before passing the order therefore to meet the ends of justice, we are inclined to set aside the order passed by the Ld. CIT(A) and restoring the matter back to the file of Ld. CIT(A) to decide afresh while affording reasonable and proper opportunities of being heard to the assessee. It is also ordered that the assessee shall co-operate with the appellant proceedings and shall appear as and when required by the Ld. CIT(A) and in case of failure on its part the Ld. CIT(A) shall be at liberty to draw the adverse inference against the assessee.

In the result, the appeal of the Assessee stands allowed for

statistical purposes.

Order pronounced in the Open Court on 30. 04.2019.

Sd/- Sd/- (N.K.SAINI) (N.K.CHOUDHRY) VICE PRESIDENT JUDICIAL MEMBER Dated:30/04/2019 PK/PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT

ASSISTANT REGISTRAR

M/S. AYUSH SINGH GAUTAM TRUST,BHILWARA vs. ITO, WARD-4, BHILWARA

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