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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 12.04.2018 relating to assessment year 2014-15 against order passed under section 143(3) of the Income-tax Act, 1961 (in short ‘the Act’).
The first issue which is raised in the present appeal is jurisdictional issue, which I proceed to adjudicate first.
The ground of appeal No.1 reads as under:-
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“1. 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) had not given reasonable opportunity of hearing to the assessee. He stated that the assessee was prevented from appearing on the slated date of hearing and the appeal of assessee was dismissed without affording another opportunity of hearing.
The learned Departmental Representative for the Revenue pointed out that CIT(A) has decided the issue on merits of case.
On perusal of record and after hearing both the learned Authorized Representatives, the first issue which arises in the present appeal is against dismissal of appeal ex-parte by the CIT(A). Briefly, in the facts of the case, the assessee had furnished the return of income declaring total income of ₹ 2,41,140/-. The case of assessee was picked up for scrutiny. Thereafter, the Assessing Officer applied provisions of section 56(2)(vii) of the Act and made an addition of ₹ 8,20,000/-. Further, addition was made on account of interest from bank of ₹ 48,276/-. The assessee filed an appeal before the CIT(A). The CIT(A) fixed the hearing on 25.01.2018. The assessee sought adjournment and the case was adjourned to 12.02.2018. However, none appeared on the said date and the appeal was decided by CIT(A) ex-parte the assessee. The principles of natural justice demand that reasonable opportunity of hearing be provided to the assessee for putting forward its arguments. However, in the present set of facts, the appeal has been decided ex-parte the assessee without affording reasonable opportunity of hearing to the assessee. In view
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thereof, the issue is restored back to the file of CIT(A), who shall afford reasonable opportunity of hearing to the assessee and decide the issue on merits. The ground of appeal No.1 raised by assessee is thus, allowed as indicated above.
In the result, appeal of assessee is allowed as indicated above.
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