PRADEEP SHIVHARE,GWALIOR vs. ACIT CIRCLE-3 GWALIOR, GWALIOR
Facts
The assessee filed appeals for Assessment Years 2007-08 and 2008-09. The assessee's appeals were dismissed in limine by the learned CIT(A) for not pursuing them despite opportunities, and the addition was sustained based on an ex-parte order of the AO.
Held
The Tribunal observed that the assessee was not given a proper hearing on merit and that restoring the matter to the CIT(A) would be in the interest of justice.
Key Issues
Whether the assessee was given adequate opportunity of being heard on merit by the lower authorities.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRABENCH ‘DB’: AGRA.
Before: SHRIS.RIFAUR RAHMAN & SHRI SUNIL KUMAR SINGH
per law, after giving adequate opportunity of being heard to the assessee. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeals filed by the assessee are allowed for statistical purposes.
In the result, the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on this 28th day of October, 2025.
Sd/- sd/- (SUNIL KUMAR SINGH) (S.RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 28.10.2025 TS