SMT VASUNDHARA RAJENDRA BADE,KOLHAPUR vs. ACIT CIRCLE 2, KOLHAPUR

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ITA 2007/PUN/2019Status: DisposedITAT Pune04 February 2022AY 2016-172 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 held that principles of natural justice require a reasonable opportunity of being heard. Since no personal hearing was conducted, the case was set aside to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's representative could not appear before the CIT(A) for personal hearing, leading to an order based solely on written submissions. The assessee requested the case be set aside to the CIT(A) for fresh adjudication with an opportunity for personal hearing.

What were the issues?

Whether the CIT(A) order passed without affording a personal hearing to the assessee violates principles of natural justice.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI PARTHA SARATHI CHAUDHURY, JM & DR. DIPAK P. RIPOTE, AM

For Appellant: Shri M. K. Kulkarni
Hearing: 03.02.2022Pronounced: 04.02.2022

ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

This appeal is against the order of ld. Commissioner of Income Tax (Appeals)- 2, Kolhapur [‘CIT(A)’ for short] dated 27.11.2019 for the assessment year 2016-17.

2.

In this case, the ld. CIT(A) passed order based on the written submissions of the appellant. Due to some reasons, neither the appellant nor her Representative could appear before the ld. CIT(A) to explain the case. The ld. AR submitted that the case may kindly be set aside to the file of the ld. CIT(A) for fresh adjudication after giving opportunity to the assessee as the assessee could not appear before the ld. CIT(A). The ld. AR emphatically stated that certain facts needs to be explained to the ld. CIT(A) based on the documents. The ld. DR has not objected to setting aside the case to the file of the ld. CIT(A) for fresh adjudication.

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