SANGEETA JEEVAN CHAUDHARY,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -9, PUNE

PDF · subscribers
ITA 425/PUN/2021Status: DisposedITAT Pune10 August 2022AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the ex parte order was passed without providing a reasonable opportunity of hearing to the assessee. Therefore, the impugned order was set aside.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte due to non-appearance. The assessment was initially completed under Section 143(3), and a rectification order later reduced the TDS credit.

What were the issues?

Whether the CIT(A) order was passed without affording a reasonable opportunity of hearing to the assessee.

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, PUNE BENCH “B”, PUNE

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

For Respondent: Shri M.G. Jasnani

आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee arises out of the order dated 30-07-2021 passed by the National Faceless Appeal Centre (NFAC), Delhi in relation to the assessment year 2014-15.

2.

We have heard the ld. D.R. and gone through the relevant material on record. There is no appearance from the side of assessee despite notice. It is seen that the assessment in this case was completed u/s.143(3) of the Income-tax Act, 1961 (hereinafter also called `the act’) determining total income of Rs.97,57,080/-. However, the AO vide rectification order dated 14-08-2019 reduced the benefit of full TDS credit. The ld. CIT(A) passed the ex parte in the absence of the assessee and dismissed the appeal.

3.

The assessee, vide ground of appeal No.1, has challenged the ex parte order as having been passed without providing sufficient and reasonable opportunity of hearing. In view of the above factual background prevailing in the extant case, 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 pass the order afresh as per law after allowing a reasonable opportunity of hearing to the assessee. We order accordingly. Needless to say, the assessee will be at liberty to lead any fresh evidence in support of her case.

4.

In the result, the appeal is allowed for statistical purposes.

Order pronounced in the Open Court on 10th August, 2022.

Recent GST High Court judgments

Search GST case law →