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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
PER SUSHMA CHOWLA, JM:
The appeal filed by the assessee is against the order of CIT(A)-7, Pune, dated 10.04.2018 relating to assessment year 2010-11 against order passed under section 143(3) r.w.s. 147 of the Income-tax Act, 1961 (in short ‘the Act’).
The ground of appeal No.1 raised by assessee is against jurisdictional issue and the same reads as under:-
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On the facts and in the circumstances of the case and in law the Learned CIT(A) has erred in dismissing the appeal ex-parte, without giving proper opportunity of hearing, the act being in violation of principle of natural justice, it is prayed that appeal may kindly be restored back for reconsideration by Learned CIT(A).
The learned Authorized Representative for the assessee pointed out that the CIT(A) has passed an ex-parte order without giving reasonable opportunity of hearing to the assessee. He admitted that appeal of assessee was fixed for hearing but on that date, the CIT(A) was on leave and thereafter, no notice of hearing was given to the assessee.
The learned Departmental Representative for the Revenue pointed out that the issue has been decided on merits.
On perusal of record and after hearing both the learned Authorized Representatives, the first issue which arises in the present appeal is against ex- parte order passed by Commissioner. The perusal of appellate order reflects that the CIT(A) talks about various notices of hearing and he also scans the acknowledgement for notice of hearing dated 11.01.2017. The plea of assessee on the other hand is that the representation was made by learned Authorized Representative for the assessee. However, the CIT(A) was away on leave and hence mis-match in representation. In the totality of the above said facts and circumstances, there is merit in the plea of assessee. Following the principles of natural justice, the matter is set aside to the file of CIT(A), who shall afford reasonable opportunity of hearing to the assessee and decide the issue on merits. The assessee is also directed to co-operate and appear before the CIT(A) and file evidences / explanations with regard to merits of additions made. The ground of appeal No.1 raised by assessee is thus,
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allowed for statistical purposes. We are not addressing the other ground of appeal.
In the result, appeal of assessee is allowed for statistical purposes.
Order pronounced on this 15th day of November, 2018.
Sd/- (SUSHMA CHOWLA) न्याययक सदस्य / JUDICIAL MEMBER ऩुणे / Pune; ददनाांक Dated : 15th November, 2018. GCVSR आदेश की प्रयिलऱपप अग्रेपषि/Copy of the Order is forwarded to : 1. अऩीऱाथी / The Appellant; 2. प्रत्यथी / The Respondent; 3. आयकर आयुक्त(अऩीऱ) / The CIT(A)-7, Pune; 4. The Pr.CIT-6, Pune; ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, ऩुणे, एक-सदस्य 5. मामऱा / DR ‘SMC’, ITAT, Pune; गार्ड पाईऱ / Guard file. 6. आदेशािुसार/ BY ORDER, सत्यावऩत प्रतत //True Copy// वररष्ठ तनजी सधिव / Sr. Private Secretary आयकर अऩीऱीय अधधकरण ,ऩुणे / ITAT, Pune