ANURADHA PRAVIN POTE,AMRAVATI vs. ITO WARD-5, AMRAVATI

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ITA 593/NAG/2024Status: DisposedITAT Nagpur10 February 2025AY 2015-16Bench: SHRI V. DURGA RAO (Judicial Member)1 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 Tribunal noted that the CIT(A) dismissed the appeal ex-parte without considering the adjournment request. In the interest of natural justice, the matter was set aside to the CIT(A) for de novo adjudication.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) who dismissed the appeal ex-parte. The assessee had sought an adjournment due to the death of their father-in-law.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without considering the adjournment request due to a death in the family?

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: SHRI V. DURGA RAO & SHRI K.M. ROY, ACCOUNTANT, MEMBER

For Appellant: Ms. Shikha Loya
For Respondent: Shri Abhay Y. Marathe

Date of Hearing – 28/01/2025 Date of Order – 10/02/2025

O R D E R PER K.M. ROY, A.M.

This appeal has been filed by the assessee challenging the impugned order dated 07/11/2024, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2015–16.

2.

We are constrained to note that the learned CIT(A) has dismissed the appeal ex–parte vide its impugned order dated 07/11/2024. However, it has been brought on record that adjournment has been sought for one month due to death of Father–in–Law of the assessee vide application dated 30/10/2024. A screenshot of ITBA portal was also produced before us. Consequently, the learned CIT(A) is directed to be vigilent henceforth in future before taking any such drastic steps. Anyway, in the interest of natural justice, the matter is set

2 Anuradha Pravin Pote ITA no.593/Nag./2024 aside to the file of the learned CIT(A) for denovo adjudication. Accordingly, all the grounds raised by the assessee in this appeal are allowed for statistical purposes.

3.

In the result, assessee’s appeal stands allowed for statistical purposes. Order pronounced in the open Court on 10/02/2025

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