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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI R.S. SYAL
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.
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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