What did the Tribunal hold?

The Tribunal found that the orders were passed ex parte without adequate opportunity of hearing. Therefore, the impugned order was set aside and the matter was restored to the AO for fresh assessment.

The assessee's appeal was against an ex parte order passed by the CIT(A). The assessee contended that they were not given a proper opportunity of hearing by the AO and CIT(A).

What were the issues?

Whether the ex parte orders passed by the lower authorities were valid without providing a proper opportunity of hearing to the assessee.

Vivekanand T.Kharade, Thane vs Asstt. Commissioner of Income… | ITAT Pune 2018

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

Before: SHRI R.S. SYAL

For Appellant: Shri Vivekanand T. Kharade

For Respondent: Shri M.K. Verma

आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the ex parte order passed by the CIT(A)-9, Pune on 11-12-2017 in relation to the assessment year 1994-95.

I have heard both the sides and perused the relevant material on record. It is seen that the AO and the ld. CIT(A) have passed the orders ex-parte qua the assessee. The assessee, appearing in person, submitted that the AO/CIT(A) did not give proper opportunity of hearing and decided the

2 ITA No.397/PUN/2018 Vivekanand T. Kharade

case ex parte. 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 AO. I order accordingly and direct the

AO to make the assessment 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�/ VICE PRESIDENT उपा�य� 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 अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / 3. The CIT (Appeals)-9, Pune आयकर आयु� / The Pr. CIT-6, Pune 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / 5. DR ‘SMC’, ITAT, Pune; गाड� फाईल / Guard file. // True copy // 6.

आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार

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

ITA No.397/PUN/2018 Vivekanand T. Kharade

Date 1. Draft dictated on 10-12-18 Sr.PS 2. Draft placed before author 10-12-18 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.

VIVEKANAND T.KHARADE,THANE vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE -2, SOLAPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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