What did the Tribunal hold?

The ITAT set aside the ex-parte order of the CIT(A) and restored the appeal to the CIT(A)'s file. The CIT(A) was directed to pass a speaking order after providing the assessee with a proper opportunity of hearing.

The assessee's appeal was decided ex-parte by the CIT(A). The assessee requested an opportunity to present their case with supporting documents.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without affording the assessee a proper opportunity of hearing.

Berhampur Development Authority… vs ITO | ITAT Cuttack 2018

2 ITA No .90/ CTK/2017 Asse ssment Year : 20 12- 201 3

We have heard the rival submissions, perused the orders of lower

authorities and materials available on record. Prima facie, on perusal of

the order of the CIT(A), we find that the CIT(A) has passed exparte order

confirming the additions. We are of the opinion that no harm will be

cause to the revenue if one more opportunity is granted to the assessee

to substantiate its case before the CIT(A) and the Ld A.R. of the assessee

undertakes to appear before the CIT(A) alongwith all required details and

documents. We, in the interest of substantial justice, set aside the order

of the CIT(A) and restore the entire issue to the file of the CIT(A) to pass

a speaking order after affording reasonable and proper opportunities of

hearing to the assessee. The assessee is also directed to appear and

cooperate in submitting the information and disposal of the appeal.

Accordingly, we restore the appeal to the file of the CIT(A) for fresh

adjudication as per provisions of law.

In the result, appeal filed by the assessee is allowed for statistical

purposes.

Order pronounced on 31 /01/2018.

Sd/- sd/- (N.S Saini) (Pavan Kumar Gadale) ACCOUNTANT MEMBER JUDICIALMEMBER Cuttack; Dated 31 /01/2018 B.K.Parida, SPS

BERHAMPUR DEVELOPMENT AUTHORITY,GANJAM vs. ITO, WARD-1, BERHAMPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments