What did the Tribunal hold?

The Tribunal set aside the ex-parte orders passed by the CIT(A) and restored the matter back to the CIT(A). The CIT(A) was directed to decide the appeals afresh after providing a reasonable opportunity of being heard to the assessee.

The assessee did not appear before the CIT(A) despite notice, leading to ex-parte orders. The assessee has filed appeals against these orders for assessment years 2008-09 and 2009-10.

What were the issues?

Whether the ex-parte orders passed by the CIT(A) were justified when the assessee did not appear. The need for providing a reasonable opportunity of being heard to the assessee.

Vinod Gopalkrishan Nair… vs ITO | ITAT Pune 2018

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

Before: SHRI R.S. SYAL

For Respondent: Shri M.K. Verma

Hearing: 06.11.2018Pronounced: 06.11.2018

आदेश आदेश / ORDER आदेश आदेश

PER R.S.SYAL, VP :

These two appeals by the assessee relate to the A.Yrs. 2008- 09 & 2009-10. Since both the appeals are based on similar facts and identical grounds, I am, therefore, proceeding to dispose them off by this consolidated order for the sake of convenience.

I have heard the Ld. DR and perused the relevant material on record. There is no appearance from the side of the assessee despite notice. It is seen that the Ld. CIT(A) passed the orders ex- parte qua the assessee. In such circumstances, I am of the considered opinion that the ends of justice would meet adequately if the impugned orders are set-aside and the matter is restored to the file of Ld. CIT(A). I order accordingly and direct the Ld. CIT(A) to decide the appeals afresh as per law after allowing a reasonable opportunity of being heard to the assessee. It is made clear that

ITA Nos.2959 & 2960/PUN/2017 Vinod Gopalkrishan Nair

in such fresh proceedings the assessee will be at liberty to lead

any fresh evidence in support of his case, as desired expedient.

In the result, both the appeals are allowed for statistical

purposes.

Order pronounced in the Open Court on 06th November,

2018.

Sd/- (R.S.SYAL) उपा�य� उपा�य�/ VICE PRESIDENT उपा�य� उपा�य�

पुणे Pune; �दनांक Dated : 06th November, 2018 सतीश

आदेश क� आदेश क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to : आदेश आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत

अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. आयकर आयु�(अपील) / The CIT (Appeals)-2, Aurangabad 3. आयकर आयु� / The Pr. CIT-2, Aurangabad 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे “SMC” / DR 5. ‘SMC’, ITAT, Pune; गाड� फाईल / Guard file. 6.

// True copy // आदेशानुसा आदेशानुसार/ BY ORDER,स आदेशानुसा आदेशानुसा

// True Copy //

Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune *

VINOD GOPALKRISHAN NAIR,AURANGABAD vs. INCOME-TAX OFFICER, WARD - 2(3), AURANGABAD

What did the Tribunal hold?

What were the facts?

What were the issues?

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