What did the Tribunal hold?

The Tribunal found that the ends of justice would be met by setting aside the CIT(A)'s order. The matter was restored to the CIT(A) for a fresh decision after providing a reasonable opportunity of hearing to the assessee.

The assessee's appeal before the CIT(A) was decided ex-parte. The assessee contended that they were not given a proper opportunity of hearing.

What were the issues?

Whether the CIT(A) provided a proper opportunity of hearing to the assessee before passing an ex-parte order.

Shahu Nagari Sahakari Pat Sanstha… 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)-1, Kolhapur 4. आयकर आयु� / The Pr. CIT-1, Kolhapur 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.2117/PUN/2017 Shahu Nagari Sahakari Pat Sanstha Ltd.,

Date 1. Draft dictated on 12-11-18 2. Draft placed before author 12-11-18 3. Draft proposed & placed before the - second member 4. Draft discussed/approved by Second - Member. 5. Approved Draft comes to the Sr.PS/PS 12-11-18 6. Kept for pronouncement on 13-11-18 7. File sent to the Bench Clerk 13-11-18 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.

SHAHU NAGARI SAHAKARI PAT SANSTHA LTD,KOLHAPUR vs. INCOME-TAX OFFICER, WARD - 1(2), KOLHAPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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