What did the Tribunal hold?

The Tribunal found it appropriate to remit the matter back to the CIT(A) for fresh adjudication. The assessee should be given a reasonable opportunity of hearing to present their case.

The assessee-appellant challenged an ex-parte order passed by the CIT(A) for the assessment year 2012-13. The appellant could not attend the proceedings before the CIT(A), leading to the order being passed without their assistance.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without affording the assessee a proper opportunity of hearing is valid. The need for de novo adjudication by the lower appellate authority.

Virendra P. Mamtora vs ITO | ITAT Ahmedabad 2018

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH, AHMEDABAD

ITA No. 3089/Ahd/2016 Virendra P Mamtora Vs. ITO Assessment year: 2012-13 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Rajpal Yadav JM] ITA No. 3089/Ahd/2016 Assessment Year: 2012-13 Virendra P. Mamtora ............…………......Appellant 203, Panchtirth Apartment, Besides Mangal Jyoti Apartment, Jodhpur Char Rasta, Satellite, Ahmedabad – 380 015 [PAN : ACFPM 3531 P] Vs. Income Tax Officer ...........................Respondent Ward 5(3)(5), Ahmedabad

Appearances by:

SN Divetia for the Appellant Aparna Agrawal for the Respondent

Date of concluding the hearing : 15.03.2018 Date of pronouncing the order : 05.04.2018

O R D E R Per Bench :

By way of this appeal, the assessee-appellant has challenged correctness of the order dated 1st August, 2016 passed by the by the CIT(A), Ahmedabad-5, in the matter of assessment under section 144 of the Income-tax Act, 1961, for the assessment year 2012-13.

When this appeal was taken up for hearing, it was noticed that the impugned order dated 01.08.2016 passed by the learned CIT(A) is an ex-parte order and that the appellant could not attend the proceedings before the CIT(A). The impugned order is thus passed without the benefit of assistance by the assessee appellant and the assessee appellant is now in appeal before us.

In response to a question from the Bench, learned Departmental Representative fairly agreed that he has no objection to the matter being remitted to the file of learned CIT(A) for adjudication de novo, after giving yet another reasonable opportunity of hearing to the assessee. We think this is a fair approach and since the learned CIT(A) did not have the benefit of assistance from the assessee appellant, the matter should be remitted to the file of learned CIT(A) for adjudication de novo, after giving yet another opportunity of hearing. In any case, there is no reason for an Appellate Forum being bypassed and the matter being taken up directly before us for adjudication on merits.

ITA No. 3089/Ahd/2016 Virendra P Mamtora Vs. ITO Assessment year: 2012-13 Page 2 of 2 4. In view of this discussion and bearing in mind entirety of the case, we deem it fit and proper to remit the matter to the file of learned CIT(A) for fresh adjudication and the assessee appellant be given a reasonable opportunity of hearing. We order so.

In the result, appeal is allowed for statistical purposes in the terms indicated above. Pronounced in the open court today on the 5th April, 2018

Sd/- Sd/-

Rajpal Yadav Pramod Kumar (Judicial Member) (Accountant Member) Ahmedabad, the 5th day of April, 2018 **bt Copies to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order TRUE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad 1. Date of dictation: ................covered matter...04.04.2018... 2. Date on which the typed draft is placed before the Dictating Member: ....... 04.04.2018.......... 3. Date on which the approved draft comes to the Sr. P.S./P.S.: …..04.04.2018..... . 4. Date on which the fair order is placed before the Dictating Member for Pronouncement: .... 05.04.2018... 5. Date on which the file goes to the Bench Clerk : .. 05.04.2018.... 6. Date on which the file goes to the Head Clerk : ……………………………. 7. The date on which the file goes to the Assistant Registrar for signature on the order: …… 8. Date of Despatch of the Order: ………………......

VIRENDRA P. MAMTORA,AHMEDABAD vs. THE INCOME TAX OFFICER,WARD-5(3)(5), AHMEDABAD

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