What did the Tribunal hold?

The Tribunal held that the ends of justice would be met by setting aside the impugned 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.

Poonam Rajesh Agaral vs ITO | ITAT Pune 2018

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

Before: SHRI R.S. SYAL

For Appellant: Shri M.K. Verma

Hearing: 13.12.2018Pronounced: 13.12.2018

आदेश / ORDER

PER R.S. SYAL, VP :

This appeal by the assessee arises out of the order passed by the CIT(Appeal), Pune-3 on 23.02.2018 in relation to the assessment year 2014-15.

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. The assessee, vide the grounds raised in the memorandum

2 ITA No. 597/PUN/2018 A.Y.2014-15

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(Appeal), Pune-3 4. The Pr. CIT-2, Pune. 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. 597/PUN/2018 A.Y.2014-15

Date 1 Draft dictated on 13.12.2018 Sr. PS/PS 2 Draft placed before author 13.12.2018 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. PS/PS Sr. 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 *

POONAM RAJESH AGARAL,PUNE vs. INCOME-TAX OFFICER, WARD - 2(3), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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