SAYEED SALIM DANGE,SATARA vs. INCOME TAX OFFICE, WARD-4, SATARA

PDF · subscribers
ITA 211/PUN/2020Status: DisposedITAT Pune16 March 2022AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s ex parte order and remitted the matter back for a fresh disposal on merits after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte on merits. The assessee did not appear before the ITAT, but the Revenue did not object to granting another opportunity.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex parte on merits without providing a proper opportunity of hearing to the assessee.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL

For Respondent: Shri M.G. Jasnani

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The CIT(A)-4, Pune, 4. The Pr.CIT-3, Pune 5. DR, ITAT, „SMC‟ Bench, Pune 6. ग र्ड फ ईल / Guard file.

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 15-03-2022 Sr.PS 2. Draft placed before author 16-03-2022 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/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. *

Recent GST High Court judgments

Search GST case law →