What did the Tribunal hold?

The ITAT found it just and fair to set aside the ex parte order. The matter was remitted back to the CIT(A) for a fresh disposal after providing the assessee a reasonable opportunity of hearing.

The assessee's appeal before the CIT(A) was dismissed ex parte due to non-appearance. The assessee then appealed this order to the ITAT.

M/S. Belvalkar Housing Development vs ITO | ITAT Pune 2022

Q: What were the issues?

Whether an ex parte order passed by the CIT(A) without affording a reasonable opportunity of hearing to the assessee is sustainable. The procedural fairness in the appellate process.

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

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

For Respondent: Shri M. Jasnani

आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee is directed against the ex parte order dated 15-11-2018 passed by the ld. CIT(A)-13, Pune in relation to the assessment year 2012-13. 2. We have heard the ld. DR and perused 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) passed the order ex- parte qua the assessee and dismissed the appeal. In view of the 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

M/s. Belvalkar Housing Development 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 20th April, 2022.

Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 20th April, 2022 Satish

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order is forwarded to: 1. अपीलाथ� / The Appellant; 2. ��यथ� / The Respondent; 3. The CIT(A)-13, Pune The Pr.CIT-2, Pune 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “B” / 5. DR ‘B’, ITAT, Pune गाड� फाईल / Guard file 6.

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

M/s. Belvalkar Housing Development

Date 1. Draft dictated on 19-04-2022 Sr.PS 2. Draft placed before author 20-04-2022 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

M/S. BELVALKAR HOUSING DEVELOPMENT,PUNE vs. INCOME-TAX OFFICER, WARD - 3 (1), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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