What did the Tribunal hold?

The Tribunal set aside the order of the CIT(A) and remanded the matter back. The CIT(A) was directed to decide the matter afresh after providing an opportunity of being heard to the assessee.

The assessee appealed against an ex-parte order passed by the CIT(A). The assessee's main grievance was that they were not given a reasonable opportunity of being heard.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing a reasonable opportunity of being heard to the assessee.

Amjay Medi-Max(India)Pvt.Ltd. vs DCIT | ITAT Ahmedabad 2018

Income Tax Appellate Tribunal, “ C ” BENCH, AHMEDABAD

Before: SHRI N.K. BILLAIYA & SHRI MAHAVIR PRASAD

For Respondent: Shri Prasoon Kabra, Sr. D.R

Hearing: 02/02/2018

आदेश / O R D E R

PER MAHAVIR PRASAD, JUDICIAL MEMBER : This is an appeal by the assessee against the order of the Commissioner of Income Tax (Appeals)-6, Ahmedabad, vide Appeal No.CIT(A)-6/129/13-14 dtd. 29/01/2016 for the Assessment Year (AY) 2011-12.

The main grievance of the appellant is that ld. CIT(A) has erred in passing an Ex-Parte order without giving reasonable opportunity of being heard to the appellant.

ITA No.661/Ahd/2016 Amjay Medi-Max (India) Pvt. Ltd. vs. DCIT Asst.Year –2011-12 - 2 -

We have heard both the parties and we don’t want to go into merit of the case but in the interest of the justice, we set aside the order of ld. CIT(A) and remand this matter back to the file of the ld. CIT(A). Ld. CIT(A) will decide this matter afresh after giving an opportunity of being heard to the appellant.

In the result, appeal filed by the appellant is allowed. This Order pronounced in Open Court on 02/02/2018

Sd/- Sd/- एन.के. �ब�लैया महावीर �साद (लेखा सद�य) (�या�यक सद�य) ( MAHAVIR PRASAD ) ( N.K. BILLAIYA ) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 02/02/2018 Priti Yadav, Sr.PS आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त(अपील) / The CIT(A)-6, Ahmedabad. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad

AMJAY MEDI-MAX(INDIA)PVT.LTD.,AHMEDABAD vs. THE DY.CIT.,CIRCLE-1, AHMEDABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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