What did the Tribunal hold?

The Tribunal found the reasons for the assessee's absence satisfactory and concluded that the ends of justice would be met by setting aside the impugned order. The matter was restored to the AO for fresh assessment after providing a reasonable opportunity of hearing.

The assessee's appeal arose from an ex-parte order passed by the CIT(A). The assessee contended that they were not given a proper opportunity of hearing before the authorities below.

What were the issues?

Whether the assessee was denied a proper opportunity of hearing by the lower authorities, leading to an ex-parte assessment.

M/S. Sl and Sr Jaiswal, Jalna vs ITO | ITAT Pune 2018

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

Before: SHRI R.S. SYAL

For Appellant: Shri Aditya Mundada, CA

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 22-12-2017 in relation to the assessment year 2013-14.

I have heard both the sides 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 ld. AR, vide the grounds raised in the memorandum of appeal, has assailed the action of the authorities below in not giving proper opportunity of hearing. The ld. AR explained the reasons for

2 ITA No.570/PUN/2018 M/s. SL and SR Jaiswal

the absence of the assessee before the authorities below, with

which I am satisfied. 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 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�/ VICE PRESIDENT उपा�य� उपा�य� उपा�य� पुणे Pune; �दनांक Dated : 11th December, 2018 सतीश आदेश क� क� क� �ितिलिप क� ितिलिप अ�ेिषत अ�ेिषत अ�ेिषत / Copy of the Order is forwarded to : अ�ेिषत आदेश आदेश आदेश ितिलिप ितिलिप 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.570/PUN/2018 M/s. SL and SR Jaiswal

Date 1. Draft dictated on 11-12-18 Sr.PS 2. Draft placed before author 11-12-18 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. *

M/S. SL AND SR JAISWAL,JALNA vs. INCOME-TAX OFFICER, WARD - 2, JALNA

What did the Tribunal hold?

What were the facts?

What were the issues?

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