What did the Tribunal hold?

The Tribunal found that the assessee was not given a final opportunity of being heard by the CIT(A) before the appeal was decided ex parte. Therefore, the impugned order was set aside.

The assessee filed an appeal against the order of the CIT(A). The assessee contended that they were not provided with an adequate opportunity of being heard at the first appellate stage.

What were the issues?

Whether the assessee was provided with adequate opportunity of being heard by the CIT(A) before passing the ex parte order.

Sh. Ramswaroop Shivhare, Gwalior vs DCIT | ITAT Indore 2022

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI C.M. GARG, JUDICIAL MEMEBR & SHRI BHAGIRATH MAL BIYANI

For Appellant: Shri Anil Kamal Garg, CA, Shri Arpit Gaur, CA, Shri P.K. Mishra, CIT-D.R

ORDER PER C.M. GARG, JM:

The instant appeal filed by the assessee is directed against the order dated 30.04.2021 passed by the CIT(A)-3, Bhopal, for A.Y. 2011-12.

The ld. Counsel submitted that the assesse has not been provided adequate opportunity of being heard at the first appellate stage. The ld. CIT-DR had no objection, if the matter is restored to the file of the ld.CIT(A) for adjudicating the matter on merits afresh, after giving proper opportunity of being heard to the assesse. We find, the assessee has not been provided a final opportunity of being heard by the ld.CIT(A) before deciding the appeal ex parte qua the assessee. Therefore, the impugned first appellate order is set aside and the appeal is restored to the file of the CIT(A) at first appellate stage for adjudication of the same afresh, after allowing due opportunity of being heard to the assessee.

In the result, the appeal of the assessee is allowed for statistical purposes only.

Order pronounced in Open Court on 17 /11/2022

SH. RAMSWAROOP SHIVHARE,GWALIOR vs. D.C.I.T., CENTRAL- 1, BHOPAL

What did the Tribunal hold?

What were the facts?

What were the issues?

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