What did the Tribunal hold?

The Tribunal found that the ends of justice would be met by setting aside the ex-parte order. The matter was restored to the CIT(A) for a fresh decision after providing a reasonable opportunity of hearing to the assessee.

The assessee's appeal before the CIT(A) was decided ex-parte. The assessee contended that they were not given a proper opportunity of hearing.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing a proper opportunity of hearing to the assessee.

Tanaji Pokale vs ITO | ITAT Pune 2018

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI R.S. SYAL

For Appellant: Shri Kishor Phadke

For Respondent: Shri M.K. Verma

PER R.S.SYAL, VP : This appeal by the assessee arises out of the order passed by the CIT(A)-5, Pune on 09-01-2018 in relation to the assessment year 2013-14.

I have heard both the sides and perused the relevant material on record. It is seen that the ld. CIT(A) passed the order ex-parte qua the assessee. The ld. AR, vide the grounds raised in the memorandum of appeal, has assailed the action of the ld. CIT(A) in not giving proper opportunity of hearing. In view of the foregoing facts, I am of the considered opinion

2 ITA No.551/PUN/2018 Tanaji Shankar Pokale

that the ends of justice would meet adequately if the impugned

order is set-aside and the matter is restored to the file of

CIT(A). I order accordingly and direct him to decide the

appeal afresh as per law after allowing a reasonable

opportunity of being heard to the assessee.

In the result, the appeal is allowed for statistical

purposes. Order pronounced in the Open Court on 11th December, 2018.

Sd/- (R.S.SYAL) उपा�य� उपा�य�/ VICE PRESIDENT उपा�य� उपा�य�

पुणे Pune; �दनांक Dated : 11th December, 2018 सतीश आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत / Copy of the Order is forwarded to : अ�ेिषत आदेश आदेश आदेश 1. अपीलाथ� / The Appellant; ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / 3. The CIT (Appeals-5, Pune आयकर आयु� / The Pr. CIT-4, Pune 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / 5. DR ‘SMC’, ITAT, Pune; गाड� फाईल / Guard file. 6. // True copy // आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार

// True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

ITA No.551/PUN/2018 Tanaji Shankar Pokale

Date 1. Draft dictated on 11-12-18 Sr.PS 2. Draft placed before author 11-12-18 Sr.PS 3. Draft proposed & placed before the JM second member 4. Draft discussed/approved by Second JM Member. 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *

TANAJI POKALE,PUNE vs. INCOME-TAX OFFICER, WARD - 13(3), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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