SANJAY DIGAMBAR MALVE,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1, NASHIK

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ITA 1495/PUN/2017Status: DisposedITAT Pune13 December 2018AY 2010-113 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 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.

What were the facts?

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 deciding the appeal ex-parte without providing a proper opportunity of hearing to the assessee.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL

For Appellant: Shri M.K. Verma
Hearing: 12.12.2018Pronounced: 13.12.2018

आदेश / ORDER

PER R.S. SYAL, VP :

This appeal by the assessee arises out of the ex-parte order passed by the CIT(A)-1, Nashik on 23.03.2017 in relation to the assessment year 2010-11.

2.

I have heard the ld. DR and perused the relevant material on record. It is seen that the ld. CIT(A) passed the order ex-parte qua the assessee.

2 ITA No.1495/PUN/2017 A.Y.2010-11

The assessee, 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 that the ends of justice would meet adequately if the impugned order is set-aside and the matter is restored to the file of the ld. 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. 3.

Order pronounced on 13th day of December, 2018.

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

पुणे / Pune; �दनांक / Dated : 13th December, 2018. SB आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to :

अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(A)-1, Nashik. 4. The Pr. CIT-1, Nashik. 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “एक-सद�य” ब�च, पुणे / DR, ITAT, “SMC” Bench, Pune. गाड� फ़ाइल / Guard File. 6.

// True Copy // आदेशानुसार / BY ORDER,

�नजी स�चव / Private Secretary आयकर अपील�य अ�धकरण, पुणे / ITAT, Pune.

3 ITA No.1495/PUN/2017 A.Y.2010-11

Date 1 Draft dictated on 12.12.2018 Sr.PS/PS 2 Draft placed before author 12.12.2018 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr. Sr.PS/PS PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

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