What did the Tribunal hold?

The Tribunal set aside the impugned order and restored the matter to the file of the Assessing Officer. The AO was directed to make a fresh assessment after granting the assessee a reasonable opportunity of being heard.

The assessee's appeal was decided ex-parte by the CIT(A) without providing a reasonable opportunity of being heard. The assessee contended that they were not given a fair chance to present their case.

What were the issues?

Whether the CIT(A) erred in deciding the appeal ex-parte without affording a reasonable opportunity of being heard to the assessee.

M/S. Shivam Construction Co… vs DCIT | ITAT Pune 2018

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

Before: SHRI R.S. SYAL

For Respondent: Shri Rajesh Gawali

आदेश / ORDER

PER R.S.SYAL, VP :

This appeal by the assessee is directed against the order passed by the CIT(A)-2, Pune on 03-10-2017 in relation to the assessment year 2009-10.

I have heard the ld. DR and perused the relevant material on record. There is no appearance from the side of the assessee. It is seen that the AO as well as the ld. CIT(A) have passed the orders ex-parte qua the assessee. The assessee vide ground no. 1 has assailed that the ld. CIT(A) did not give

2 ITA No.448/PUN/2018 M/s. Shivam Construction Company

reasonable opportunity of being heard and decided the appeal

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 after allowing a reasonable

opportunity of being heard to the assessee. It is made clear

that in such fresh proceedings, the assessee will be at liberty to

lead any fresh evidence in support of his case, as desired

expedient.

In the result, the appeal is allowed for statistical

purposes.

Order pronounced in the Open Court on 04th December, 2018.

Sd/- (R.S.SYAL) उपा�य� उपा�य�/ VICE PRESIDENT उपा�य� उपा�य� पुणे Pune; �दनांक Dated : 04th December, 2018 सतीश

ITA No.448/PUN/2018 M/s. Shivam Construction Company

आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत / Copy of the Order is forwarded अ�ेिषत आदेश आदेश आदेश to :

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

// True copy //

आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार

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

Date 1. Draft dictated on 03-12-18 Sr.PS 2. Draft placed before author 03-12-18 3. Draft proposed & placed before the second member 4. Draft discussed/approved by Second Member. 5. Approved Draft comes to the Sr.PS/PS 6. Kept for pronouncement on 7. File sent to the Bench Clerk 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. *

M/S. SHIVAM CONSTRUCTION CO,PANVEL vs. DEPUTY COMMISSIONER OF INCOME-TAX, PANVEL CIRCLE, PANVEL

What did the Tribunal hold?

What were the facts?

What were the issues?

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