SADIQUE SHAIKHU GULAMDASTAGIR SHAIKH,RAVIWAR PETH vs. ADDL/JCIT, A
What did the Tribunal hold?
The Tribunal restored all issues raised by the assessee to the file of the Ld. CIT(A) for necessary adjudication, considering the larger interest of justice. The finding of the Ld. CIT(A) was set aside.
What were the facts?
The assessee's appeal was filed against an order of the Ld. Addl./JCIT(A). None appeared on behalf of the assessee when the case was called. The impugned order was ex-parte.
What were the issues?
Whether to restore the appeal to the file of CIT(A) for proper adjudication when the assessee failed to appear.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI MANISH BORAD
PER MANISH BORAD, AM: This appeal filed at the instance of assessee is directed against the order of Ld. Addl./JCIT(A)-3, Chennai [‘Ld. CIT(A)’] dated 26.03.2025 pertaining to A.Y. 2011-12. 2. When the case called for, none appeared on behalf of the assessee. With the assistance of Ld. DR and on perusal of the records I notice that the impugned order is ex-parte and there is no finding on merits of the case. Ld. DR has not raised any objection if 2 the matter is restored to the file of Ld. CIT(A). Considering the facts and circumstances of the case, in the larger interest of justice, I restore all the issues raised by the assessee in the instant appeal to the file of Ld. CIT(A) for necessary adjudication as contemplated in section 250(6) of the Act. Needless to mention that proper opportunity of hearing should be granted to the assessee for making submissions. Finding of Ld. CIT(A) is set-aside. Grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 10th day of July, 2025. (MANISH BORAD) ACCOUNTANT MEMBER पुणे / Pune; "दनांक / Dated : 10th July, 2025. Sujeet आदेश क" "ितिलिप अ"ेिषत / Copy of the Order forwarded to : अपीलाथ" / The Appellant.
""यथ" / The Respondent.
The Addl./JCIT(A)-3, Chennai.
The Pr. CIT/CIT concerned. िवभागीय "ितिनिध, आयकर अपीलीय अिधकरण, “SMC” ब"च, 5. पुणे / DR, ITAT, “SMC” Bench, Pune. गाड" फ़ाइल / Guard File. 6. आदेशानुसार / BY ORDER, //// Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.
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