What did the Tribunal hold?

The Tribunal set aside the ex-parte orders of the CIT(A) and remanded the matters back to the AO. The assessee was granted an opportunity to be heard and present evidence before the AO.

The assessee's appeals for AY 2017-18 and 2018-19 were dismissed ex-parte by the CIT(A) as the assessee failed to appear. The assessee contended that they were unable to represent their case before the first appellate authority.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without affording the assessee an opportunity to be heard. Whether the assessee should be granted a fresh opportunity to present their case.

Shivang Estate vs DCIT | ITAT Ahmedabad 2022

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI WASEEM AHMED&

For Appellant: Shri P.F. Jain, A.R

For Respondent: Shri Deelip Kumar, Sr. DR

Hearing: 15.06.2022Pronounced: 22.06.2022

It appears that admittedly the Ld. CIT(A)passed an ex-parte order against the assessee dismissing the appeal preferred before him. Though several notices were served upon the assessee, the assessee did not appear before the Ld. CIT (A) and appeal was disposed of ex-parte. However, it &102/Ahd/2020 Shivang Estate vs. DCIT Asst.Years –2017-18 & 2018-19 - 2 - appears that for some reason or the other the assessee has not been able to represent his case before the First Appellate Authority. Thus, considering the entire aspect of the matter, we find it fit and proper to give an opportunity of being heard to the assessee by the revenue for the ends of justice. With this observation we set aside the issue to the file of the Ld AO to dispose of the same in accordance with law upon giving an opportunity of being heard to the assessee and upon considering the evidence on record as any other evidence which the assessee may choose to file at the time of hearing of the matter. We also make it clear that the assessee would also cooperate with the AO in deciding the issue in question. Assessee’s appeal is, therefore, allowed for statistical purposes.

ITA No. 102/Ahd/2020(A.Y.2018-19):-

The identical issue involved in the case has already been dealt with by us in A.Y. 2017-18 and in the absence of any changed circumstances the same shall apply mutatis mutandis. Hence, the appeal preferred by the assessee is allowed for statistical purposes.

In the combined result, both the appeals preferred by the assessee are allowed for statistical purposes. This Order pronounced in Open Court on 22/06/2022 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 22/06/2022 Manish, Sr. PS/Tanmay, Sr. PS TRUE COPY आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. &102/Ahd/2020 Shivang Estate vs. DCIT Asst.Years –2017-18 & 2018-19 - 3 -

SHIVANG ESTATE,AHMEDABAD vs. THE DCIT, CPC, BANGALORE

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