What did the Tribunal hold?

The Tribunal set aside the CIT(Appeals)'s order and remitted the matter back for a fresh adjudication on merits. The assessee was granted one final opportunity to present its case.

The assessee did not appear before the CIT(Appeals) despite notice, although written submissions were filed. The CIT(Appeals) passed an ex-parte order based on available documents without adjudicating on merits.

What were the issues?

Whether the CIT(Appeals) erred in passing an ex-parte order without a proper adjudication on merits, and if a final opportunity should be granted to the assessee.

Serva Shiksha Abhiyan, Latur vs JCIT | ITAT Pune 2022

Income Tax Appellate Tribunal, ‘B’ BENCH, PUNE

For Respondent: Shri M.G. Jasnani

ORDER

PER PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER

This appeal preferred by the assessee emanates from order of the ld. Commissioner of Income Tax (Appeals)-1, Aurangabad dated 19-12-2017 for A.Y. 2011-12 as per the grounds of appeal on record.

Despite service of notice, none appeared on behalf of the assessee nor is any application for adjournment filed by the assessee.

We have heard Ld. DR and perused the material available on record. We find that the Ld.CIT(Appeals) has passed an ex-parte order and the rights and liabilities of the parties herein were not adjudicated on merits. That on perusal of Para 2 of the CIT(Appeals)’s order, it is seen that neither the assessee nor its authorities representative appeared. However, written submissions were filed by the assessee. In the ITNS-51, even the A.O did not express his desire to be present at the time of hearing. 4. That further it is evident from Paras 3 to 5 of the order of the Ld. CIT(Appeals) that he has decided the appeal on the basis of documents and material available on record. The process of judicial adjudication requires Sub-

Serva Shiksha abhiyan A.Y. 2011-12 ordinate Appellate Authority to adjudicate the case on merits and come out with a speaking order. In the present case, the Ld. CIT(Appeals) was unable to do so because of the evasive nature of the assessee. However, keeping in mind the principles of natural justice and the very fact, the Income Tax Act is welfare legislation; we are of the considered view that one final opportunity should be given to the assessee to represent its case on merits. Therefore, the assessee is directed to present itself or through its authorised representative before the Ld. CIT(Appeals) immediately on receipt of this order along with relevant/ necessary documents to present its case on merits before the Ld. CIT(Appeals) and he shall adjudicate the same by passing a speaking order while complying with the principles of natural justice. In view of the aforesaid directions, we set aside the order of the Ld. CIT(Appeals) and remit the matter back to his file.

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

Order pronounced in the open Court on this 11th day of August, 2022

Sd/- sd/- (R.S. SYAL) (PARTHA SARATHI CHAUDHURY) VICE PRESIDENT JUDICIAL MEMBER Pune; Dated, the 11th August, 2022 Ankam Copy of the Order forwarded to :

1. 1. The Appellant.

2. The Respondent.

3. The CCIT Nasik 4. The CIT(A)-1 Aurangabad 5. D.R. ITAT ‘B’ Bench 5. Guard File BY ORDER,

Sr. Private Secretary ITAT, Pune.

Serva Shiksha abhiyan A.Y. 2011-12

1 Draft dictated on 08-08-2022 Sr.PS/PS 2 Draft placed before author 10-08-2022 Sr.PS/PS 3 Draft proposed and placed before the JM/AM second Member 4 Draft discussed/approved by second AM/JM Member 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on 11-08-2022 Sr.PS/PS 7 Date of uploading of order 11-08-2022 Sr.PS/PS 8 File sent to Bench Clerk 11-8-2022 Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

SERVA SHIKSHA ABHIYAN,LATUR vs. JOINT COMMISSIONER OF INCOME-TAX, TDS-RANGE,NASHIK, NASHIK

What did the Tribunal hold?

What were the facts?

What were the issues?

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