KRISHNA KALURAM GHADGE,RAIGAD vs. ITO - WARD- 4, NEW PANVEL

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ITA 6417/MUM/2018Status: DisposedITAT Mumbai17 December 2019AY 2013-142 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 held that the assessee deserves another opportunity to present their case before the CIT(A) due to circumstances beyond their control. The appeal was restored to the CIT(A) for a decision on merits after affording a reasonable opportunity of hearing.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A). The assessee's non-appearance before the CIT(A) was due to medical reasons and treatment for multiple ailments.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without affording a reasonable opportunity of hearing to the assessee, who was unable to attend due to medical reasons, is sustainable.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “H” BENCH, MUMBAI

Before: SHRI RAJESH KUMAR & SHRI AMARJIT SINGH

Hearing: 21.11.2019Pronounced: 17.12.2019

अपीलाथ� ओर से/ Appellant by : Shri Ganesh K.Bhoir,AR ��यथ� क� ओर से/Respondent by: Smt S.Jothilakshmi Nayak,D.R सुनवाई क� तारीख / Date of Hearing : 21.11.2019 घोषणा क� तारीख /Date of Pronouncement : 17.12.2019 आदेश / O R D E R

PER RAJESH KUMAR ACCOUNTANT MEMBER

1.

This appeal is filed by the Assessee against the order of the Ld. CIT(A)-2, Pune dated 05.07.2018 pertaining to assessment year 2013-14.

2.

The assessee has raised three grounds of appeal. The first ground is against the decision of ld.CIT(A) passing the exparte order u/s.250 of the Income Tax Act without giving an opportunity of being heard to the assessee.

3. After hearing the rival submissions and perusing the materials on record, also examining the evidences produced by the learned A.R. of the assessee at the time of hearing, we observe that non-appearance before the ld.CIT(A) during the appellate proceedings was attributable to the reasons, which was beyond the control of the assessee, as the assessee was not keeping well and was undergoing medical treatment for multiple ailments. The ld.CIT(A) had given four opportunities to the assessee, however, the assessee failed to avail all of them. Considering the circumstances under which the assessee could not attend the Appellate Proceedings before the ld.CIT(A), we are of the view that the assessee deserves to be given one more opportunity before the ld.CIT(A) to present his case on merits in the interest of justice. Accordingly, we restore the appeal of assessee to the file of ld.CIT(A) with a direction to decide the same as per facts and law after affording reasonable opportunity of hearing to the assessee.

In the result, the appeal of assessee is allowed for statistical purposes. 4.

The order pronounced in the open court on 17.12.2019

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