What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order without dealing with the issues on merit, and the Assessing Officer also failed to consider all evidence. Therefore, the appeal was set aside to the Assessing Officer for fresh adjudication.

The assessee filed an appeal against the CIT(A)'s ex-parte order. The Assessing Officer also did not consider certain evidences and submissions.

What were the issues?

Whether the CIT(A) order was valid when passed ex-parte without considering the merits of the case, and whether the Assessing Officer properly considered all evidence.

Kuldeep Verma S/O Shri Dwarika… vs ITO | ITAT Ranchi 2018

Income Tax Appellate Tribunal, RANCHI BENCH (SMC

Before: Hon’ble Shri J. Sudhakar Reddy]

IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH (SMC), RANCHI [Before Hon’ble Shri J. Sudhakar Reddy] I.T.A. No. 260/Ran/2016 Assessment Year : 2009-10 Kuldeep Verma............................................................................................................Appellant Bajrangwali Chowk, Noora, Hazaribag – 825 301 [PAN: AEIPv 0473 Q] Income Tax Officer...................……………………………………................................Respondent Ward 1(2) Hazaribag. Appearances by: Shri Devesh Poddar, Advocate appearing on behalf of the Assessee. None appearing on behalf of the Revenue. Date of concluding the hearing : February 20, 2018 Date of pronouncing the order : February 28 , 2018 ORDER Per J. Sudhakar Reddy, AM

This is an appeal filed by the assessee directed against the order of CIT (Appeals) Hazaribag dated 03.05.2016 for the assessment year 2009-10.

The learned department represented as sought adjournment in all the cases listed today before this SMC Bench on health grounds. Though I have granted adjournment in most of the cases, I disposed off this case, as in my view, it is not a fit case for grant of an adjournment. After hearing the learned counsel for the assessee and perusing the papers on record and orders of the authorities below. I am of the opinion that this appeal should be restored to the file of the Assessing Officer for the reasons that the learned CIT(A) has passed an ex-parte order and has not dealt with any of the issues on merit

2 I.T.A. No. 260/Ran/2016 A.Y. 2009-10 Kuldeep Verma and as the Assessing Officer has also not considered certain evidences on record and submissions of the assessee in his order.

Hence this appeal of the assessee is set aside to the file of the Assessing Officer for fresh adjudication in accordance with law. The assessee is directed to appear by himself or through his counsel before the Ld. A.O. within one month receipt of this order, take notice and thereafter cooperate in the disposal of the appeal.

In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 28th February, 2018.

Sd/- (J. Sudhakar Reddy) ACCOUNTANT MEMBER Dated: 28/02/2018 Biswajit, Sr. PS

Copy of order forwarded to: 1. Shri Kuldeep Verma, Bajrangbali Chowk, Noora, Hazaribag.

ITO, Ward 1(2), Hazaribag.

The CIT(A)

The CIT

DR True Copy, By order,

Sr. P.S. / H.O.O. ITAT, Ranchi

KULDEEP VERMA S/O SHRI DWARIKA VERMA,HAZARIBAGH vs. ITO WARD-1(2), HAZARIBAGH

What did the Tribunal hold?

What were the facts?

What were the issues?

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