What did the Tribunal hold?

The Tribunal found merit in the assessee's claim regarding inadequate hearing. Consequently, 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 claimed that an adequate opportunity of hearing was not provided.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing adequate opportunity of hearing to the assessee.

M/S. Savala Dal Mill, Solapur 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.2190/PUN/2017 M/s. Savala Dal Mill

Date 1. Draft dictated on 14-11-18 Sr.PS 2. Draft placed before author 15.11.18 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. SAVALA DAL MILL,SOLAPUR vs. INCOME-TAX OFFICER, WARD - 2(5), SOLAPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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