PUNIT SANTKUMAR MAGGU,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(4), SURAT

ITA 554/SRT/2018Status: DisposedITAT Surat24 October 2018AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) failed to follow due procedure by not adjudicating the issues on merit as required by Section 250(6) of the Act. Consequently, the ITAT set aside the CIT(A)'s orders.

What were the facts?

The assessee's appeals before the CIT(A) were dismissed for want of prosecution due to non-appearance. The assessee sought early hearing of their appeals before the ITAT, citing the dismissal for want of prosecution and the need for adjudication on merits.

What were the issues?

Whether the CIT(A) erred in dismissing the appeals for want of prosecution without adjudicating the issues on merit. Whether the procedure followed by the CIT(A) was in accordance with Section 250(6) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
आयकर अपील"य अ"धकरण। IN THE INCOME TAX APPELLATE TRIBUNAL SURAT–BENCH, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA.No.553 and 554/SRT/2018 "नधा"रण वष"/ Asstt. Year: 2013-14 Punit Santkumar Maggu Vs. ITO, Ward-1(3)(4) B-101, Mapple Leaf Apt., Surat. Nr. VR Mall Dumas Road, Surat. PAN : ACAPM 0822 E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Rasesh Shah, CA Revenue by : Shri Prasantji Singh, CIT-DR सुनवाई क" तार"ख/Date of Hearing : 15/11/2018 घोषणा क" तार"ख /Date of Pronouncement: 16/11/2018

आदेश/O R D E R (ORAL) PER RAJPAL YADAV, JUDICIAL MEMBER:

Present appeals have been directed at the instances of the assessee against separate orders of ld.CIT(A) dated 24.5.2018 passed for the Asstt.Year 2013-14 on respective appeals of the assessee.

2.

The assessee has moved an application for early bearing of these appeals. It is contended in the application that on account of non-appearance of assessee, the ld.CIT(A) has dismissed appeals for want of prosecution. Considering this smallness of the issue involved therein and non-adjudication of the issues on merit, we take up the appeals for out-of-turn hearing.

The order continues below.

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