What did the Tribunal hold?

The Tribunal found merit in the assessee's submission regarding lack of adequate opportunity. Therefore, the ex-parte order of the CIT(A) was set aside.

The assessee's appeal before the CIT(A) was decided ex-parte. The assessee's representative argued that they were not granted an adequate opportunity of hearing.

What were the issues?

Whether the assessee was provided with a reasonable opportunity of being heard by the lower appellate authority.

Vipul Lalji Dharamsi Vipul… vs ITO | ITAT Pune 2018

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

Before: SHRI R.S. SYAL

For Appellant: Shri M.K. Kulkarni

For Respondent: Shri Rajesh Gawli

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 1. अपीलाथ� / The Appellant; 2. ��यथ� / The Respondent; 3. आयकर आयु�(अपील) / The CIT (Appeals)-7, Pune 4. आयकर आयु� / The Pr. CIT-6, Pune 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

ITA No.2188/PUN/2017 Vipul Lalji Dharamsi

Date 1. Draft dictated on 14-11-18 Sr.PS 2. Draft placed before author 15.11.18

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.

VIPUL LALJI DHARAMSI VIPUL TRADING COMPANY,SOLAPUR vs. INCOME-TAX OFFICER, WARD - 2(4), SOLAPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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