SUDHIR GULABRAO KAMTHE,PUNE vs. ITO, WARD 14(4), PUNE

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ITA 31/PUN/2020Status: HeardITAT Pune01 June 2022AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found it just and fair to set aside the ex parte order. The matter was remitted back to the CIT(A) to dispose of the appeal afresh after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal was dismissed ex parte by the CIT(A) without adequate opportunity of hearing. The assessee challenged this disposal before the ITAT.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex parte without granting adequate opportunity of hearing to the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “B”, PUNE

Before: SHRI R.S. SYAL & SHRI SATBEER SINGH GODARA

For Respondent: Shri M.G. Jasnani

Assessee by None Revenue by Shri M.G. Jasnani Date of hearing 01-06-2022 Date of pronouncement 01-06-2022 आदेश / ORDER

PER R.S. SYAL, VP : This appeal by the assessee is directed against the ex parte order passed by the CIT(A) on 29-11-2019 in relation to the assessment year 2014-15. 2. We have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite notice. It is seen that the ld. CIT(A) dismissed the appeal of the assessee ex parte. The assessee has challenged the disposal of the appeal by the ld. CIT(A) without granting adequate 2 Sudhir Gulabrao Kam

1.

the opportunity of hearing through ground no. 1 before the Tribunal. In view of the above facts and the ld. DR not raising any serious objection to the granting of another opportunity of hearing to the assessee, we are of the opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the ld. CIT(A) with a direction to dispose of the appeal afresh on merits as per law after allowing a reasonable opportunity of hearing to the assessee. We order accordingly. 3. In the result, the appeal is allowed for statistical purposes.

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