JAYESH PURUSHOTTAM PATEL,PUNE vs. THE COMMISSIONER OF INCOME TAX APPEAL , PUNE
What did the Tribunal hold?
The Tribunal set aside the ex-parte order of the CIT(A) and remanded the case back to him. The CIT(A) is directed to decide the appeal afresh on merits, ensuring a reasonable opportunity of hearing is provided to the assessee, and the grounds of appeal were allowed for statistical purposes.
What were the facts?
The assessee, an individual, filed a return for AY 2016-17 claiming Chapter VI-A deduction, which was allowed in the original assessment under section 143(3). The case was reopened under section 147/148 due to late filing of the return, making the assessee ineligible for the deduction, leading to a disallowance of Rs. 50,79,918/- under section 80IA. The CIT(A) dismissed the assessee's subsequent appeal ex-parte due to non-appearance.
What were the issues?
Whether the CIT(A) erred in passing an ex-parte order without providing an opportunity of being heard, the validity of reopening assessment under sections 147/148, and the correctness of disallowing deduction under section 80IA.
Which sections of the Income-tax Act were involved?
Section 143(3),Section 147,Section 148,Section 143(2),Section 142(1),Section 80IA,Section 151
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
Before: SHRI DR. DIPAK P. RIPOTE & SHRI VINAY BHAMORE
PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 23.06.2025 passed by Ld. CIT(A)/NFAC for the assessment year 2016-17. 2. The appellant has raised the following grounds of appeal :-
“1. On the facts and circumstances of the case and in law the Learned CIT(A) erred in passing an ex-parte order without providing an opportunity of being heard to the appellant in the interest of principle of natural justice. Hence the order is null and void-ab-initio.
On the facts and circumstance of the case and in law the Learned CIT(A) erred in passing order without considering the appellants contention and without serving a
The order continues below.
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