M/S. VENKATESH BUILDERS,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 7, PUNE

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ITA 227/PUN/2019Status: DisposedITAT Pune22 April 2022AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had dismissed the appeal ex parte without deciding it on merits. Therefore, the Tribunal set aside the order and remitted the matter back to the CIT(A) for a fresh decision.

What were the facts?

The assessee filed an appeal before the ITAT with a delay of 16 days, which was condoned. The assessee's main contention was that the CIT(A) dismissed the appeal without adjudicating it on merits.

What were the issues?

Whether the CIT(A) is obligated to decide an appeal on merits even if the assessee is absent, and if not, should the matter be remitted back for fresh adjudication.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Pramod Shingte
For Respondent: Shri M.G. Jasnani

आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the ex parte order dated 19-09-2018 passed by the CIT(A)-5, Pune in relation to the assessment year 2015-16. 2. There is a delay of 16 days in filing this appeal before the Tribunal. The assessee has filed an affidavit explaining the reasons for the delay. We are satisfied with the reasons. The delay is condoned and the appeal is admitted for hearing.

3.

We have heard both the sides and perused the relevant material on record. At the outset, the ld. AR by way of an additional ground submitted that the ld. CIT(A) dismissed the appeal without adjudicating the same on merits. He requested that the matter may be remitted to the file of the ld. CIT(A). The ld. DR did not raise any serious objection. In view of the above factual background of the extant case, more specifically that the ld. CIT(A) is obliged to dispose of the appeal on merits even if the assesee is absent, 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 decide it afresh after allowing a reasonable opportunity of hearing to the assessee. We order accordingly.

4.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 22nd April, 2022.

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