What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and restored the matter to the CIT(A)'s file. The CIT(A) was directed to decide the appeal afresh after providing a reasonable opportunity of being heard to the assessee.

The assessee's appeal was decided ex-parte by the CIT(A) without granting an adequate opportunity of hearing. The assessee's representative provided satisfactory reasons for not attending the appellate proceedings.

What were the issues?

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

Suhas Gore vs ITO | ITAT Pune 2018

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

Before: SHRI R.S. SYAL

For Appellant: Shri Kishor Phadke

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)-3, Pune 4. आयकर आयु� / The Pr. CIT-2, 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.3076/PUN/2017 Mr. Suhas Gore

Date 1. Draft dictated on 12-11-18 Sr.PS 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.

SUHAS GORE,PUNE vs. INCOME-TAX OFFICER, WARD - 7(4), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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