What did the Tribunal hold?

The Tribunal found that the orders passed by the AO and CIT(A) were ex-parte. To meet the ends of justice, the Tribunal set aside the impugned order and restored the matter to the file of the AO for fresh assessment after providing a reasonable opportunity of hearing to the assessee.

The Income Tax Appellate Tribunal (ITAT) Pune Bench heard an appeal filed by the assessee 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 authorities below.

What were the issues?

Whether the authorities below provided a proper opportunity of hearing to the assessee before passing ex-parte orders.

Suresh Ghanshyam Shinde, Nanded vs ITO | ITAT Pune 2018

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

Before: SHRI R.S. SYAL

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)-1, Aurangabad on 26-12-2017 in relation to the assessment year 2012-13.

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

2 ITA No.543/PUN/2018 Suresh G. Shinde

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 him

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� 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 अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / 3. The CIT (Appeals-1, Aurangabad आयकर आयु� / The Pr. CIT-1, Aurangabad 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / 5. DR ‘SMC’, ITAT, Pune; गाड� फाईल / Guard file. 6. // True copy // आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार

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

ITA No.543/PUN/2018 Suresh G. Shinde

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. *

SURESH GHANSHYAM SHINDE,NANDED vs. INCOME-TAX OFFICER, WARD - 4, NANDED

What did the Tribunal hold?

What were the facts?

What were the issues?

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