UNION BANK OF INDIA,BHILWARA vs. ITO (TDS), BHILWARA

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ITA 367/JODH/2018Status: DisposedITAT Jodhpur30 April 2019AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal observed that the CIT(A) did not appear to have fixed a date for hearing, despite noting the assessee's written submissions. Therefore, the order of the CIT(A) was set aside to meet the ends of justice.

What were the facts?

The assessee, Union Bank of India, appealed against an order of the CIT(A) which affirmed the assessment order passed by the ITO (TDS). The CIT(A) decided the appeal ex-parte after the assessee filed written submissions.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 250,Section 201,Section 201(1A)

AI-generated summary — verify with the full judgment below

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 17.04.2018 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 assessment order dated 21.03.2017 passed u/s 201/201(1A) of the Act by the ITO (TDS), Bhilwara.

2.

At the outset, it is observed 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.367/Jodh/2018 Union Bank of India vs. ITO (TDS)

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.

3.

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

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