MOHAN MARUTRAO JADHAV,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 3, PUNE

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ITA 391/PUN/2019Status: DisposedITAT Pune07 July 2022AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex parte order and remitted the matter back to the CIT(A). The assessee is granted another opportunity to represent their case and lead fresh evidence.

What were the facts?

The assessee's appeal was dismissed ex parte by the CIT(A). The assessee contended that they were not given a sufficient opportunity to present their case before the CIT(A).

What were the issues?

Whether the assessee was provided with sufficient opportunity to be heard by the CIT(A) before the ex parte order was passed.

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, ‘A’ PUNE

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Respondent: Shri S.P. Walimbe

आदेश / ORDER

PER R.S. SYAL, VP :

1.

This appeal by the assessee is directed against the ex parte order dated 14-12-2018 passed by the CIT(A)-13, Pune in relation to the assessment year 2013-14.

2.

It is seen that the AO completed the assessment u/s.143(3) determining total income of the assessee at Rs.1,40,38,319/- as against the returned income of Rs.1,21,08,849/-. The ld. CIT(A) dismissed the appeal ex parte. The assessee has raised ground no. 1 to the effect that the he has not been given sufficient opportunity to represent the facts of the case before the ld. CIT(A). In the aforesaid factual background and without going into the merits of the additions, we deem it appropriate to grant another opportunity to the assessee to represent his case before the ld. CIT(A). The impugned order is set-aside and the matter is remitted to the file of the ld. CIT(A) with a direction to dispose of the appeal afresh on merits as per law after allowing reasonable opportunity of hearing to the assessee. In such fresh proceedings, the assessee will be at liberty to lead any fresh evidence as he considers expedient for his case.

3.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 07th July, 2022.

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