RENU VIJAYKUMAR MALHOTRA,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 7, PUNE

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ITA 1781/PUN/2018Status: DisposedITAT Pune07 July 2022AY 2015-162 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 ITAT directed the CIT(A) to decide the appeal on its merits after providing the assessee an opportunity to be heard and submit necessary documents.

What were the facts?

The assessee's appeal before the CIT(A) was rejected as defective for not filing grounds of appeal with Form No. 35. The assessee also failed to attend a hearing granted by the CIT(A).

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal as defective without granting a proper opportunity to the assessee to rectify the defects.

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, “A”

Before: SHRI S.S.GODARA & DR. DIPAK P. RIPOTE

For Respondent: Shri S P Walimbe – DR
Hearing: 29/06/2022Pronounced: 07/07/2022

ORDER

PER DR. DIPAK P. RIPOTE, AM:

1.

This appeal filed by the Assessee is directed against the order of ld.Commissioner of Income Tax(Appeals), Pune-5 proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter also called as ‘the Act’) dated 29.08.2018.

2.

We have heard both the parties, perused the records. In this case the Ld.CIT(A) rejected the appeal of the assessee as defective appeal. The CIT(A) has mentioned that the assessee had not filed grounds of appeal along with the Form No.35. The Ld.CIT(A) gave opportunity to the assessee vide notice dated 27/08/2018 but assessee failed to attend on the said date. The Ld.CIT(A) dismissed the appeal as defective appeal.

A.Y. 2015-16 Mrs.Renu Vijaykumar Malhotra Vs. DCIT, Circle-7, Pune (A)

3.

In the interest of justice, the Ld.CIT(A) is directed to decide the appeal on merit after giving opportunity to the assessee. Assessee shall submit all the necessary documents at the earliest. Accordingly, the appeal is allowed for statistical purpose.

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