What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and remitted the matter back for a fresh disposal. The CIT(A) was directed to provide the assessee with a reasonable opportunity of being heard.

The assessee's appeal before the CIT(A) was dismissed ex-parte due to a delay of 12 days. The assessee provided reasons for the delay, which were accepted by the Tribunal.

What were the issues?

Whether the ex-parte dismissal of an appeal by the CIT(A) without affording a reasonable opportunity of hearing to the assessee is justified.

Anant Chandrakant Kotalwar, Nanded vs ITO | ITAT Pune 2022

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Shri Abhay Avchat

For Respondent: Shri S.P. Walimbe

आदेश / ORDER

PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(A) on 21-12-2017 in relation to the assessment year 2011-12. 2. The appeal is time barred by 12 days. The assessee has filed an affidavit giving the reasons for the delay. We are satisfied with the same. The delay is condoned and the appeal is admitted for hearing for disposal on merits. 3. We have heard both the sides and perused the relevant material on record. It is seen that the ld. CIT(A) passed the order ex-parte qua the assessee and dismissed the appeal. In view of the above factual background of the extant case, 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 after allowing a reasonable opportunity of hearing to the assessee.

We order accordingly.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 18th January, 2022.

ANANT CHANDRAKANT KOTALWAR,NANDED vs. INCOME-TAX OFFICER, WARD - 1, NANDED

What did the Tribunal hold?

What were the facts?

What were the issues?

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