MR. RAHUL GOPAL NAIR,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -2, PUNE

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ITA 1774/PUN/2018Status: DisposedITAT Pune04 July 2022AY 2014-152 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed an ex-parte order. In the interest of justice, the case was set aside to the CIT(A) for fresh adjudication, with an opportunity to the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte. The assessee sought a fresh opportunity due to inability to appear and represent the case properly.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without proper representation of the assessee warrants a fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A”

Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE

For Appellant: Shri Abhay Avchat – AR
For Respondent: Shri S P Walimbe – DR
Hearing: 29/06/2022Pronounced: 04/07/2022

ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

This appeal filed by the Assessee is directed against the ex-parte order of ld.Commissioner of Income Tax(Appeals)-3, Pune proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter also called as ‘the Act’) dated 11.07.2018.

2.

The appeal is time barred by 15 days. The assessee has filed an affidavit attributing the reasons of delay. We are satisfied with the reasons so stated. We, therefore, admit the appeal for adjudication and dispose of the appeal on merits.

3.

In this case the ld.AR submitted that the Assessee could not appear before the Ld.CIT(A). The ld.AR submitted that the case of A.Y. 2014-15 Mr.Rahul G.Nair Vs. ACIT, Circle-2, Pune (A)

the assessee could not be represented properly and urged for granting one more opportunity in the interest of principles of natural justice.

4.

We have heard both the parties perused the records. It is a fact that Ld.CIT(A) has passed the ex-parte order in absence of assessee. Therefore, in the interest of Justice, the case is set aside to the Ld.CIT(A) for fresh adjudication. The Ld.CIT(A) shall provide opportunity to the assessee. The assessee shall file all necessary documents before the ld.CIT(A). Accordingly, the appeal of the assessee is allowed for statistical purpose.

5.

In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on 4th July, 2022.

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