GOPAL PURUSHOTTAM VEGAD,AMRAVATI vs. INCOME TAX OFFICER-WARD 5, AMRAVATI
What did the Tribunal hold?
The Tribunal noted that the CIT(A) had passed an ex-parte order. While the Revenue opposed restoring the matter, the Tribunal decided to grant the assessee one opportunity to present their case. The matter was remitted back to the CIT(A) for fresh adjudication.
What were the facts?
The assessee filed appeals before the ITAT challenging the orders of the CIT(A). The assessee did not appear before the ITAT for the hearing, nor did they file any adjournment application. The Revenue's representative appeared and supported the CIT(A)'s orders.
What were the issues?
Whether the assessee should be granted an opportunity to present their case before the CIT(A) after an ex-parte order was passed, despite previous opportunities being given.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI V. DURGA RAO
The present appeals have been filed by the assessee challenging the impugned orders of even date 12/04/2024, passed by the learned Commissioner of Income Tax (Appeals), [“learned CIT(A)”], for the assessment year 202014–15 and 2016–17
When the appeals were called for hearing, no one was present on behalf of the assessee to represent the case and assist the Bench for adjudication of its appeal. There is no application for adjournment of hearing either. Therefore, I proceed to dispose of the appeals ex–parte qua the assessee
2 Gopal Purushottam Vegad ITA no.378–379/Nag./2024 after hearing the learned Departmental Representative and on the basis of material available on record.
2. The learned D.R. submitted that the learned CIT(A) has given sufficient opportunities in spite of that the assesse has not appeared before the learned CIT(A) and not filed relevant details. He strongly supported the orders passed by the learned CIT(A).
I find that the learned CIT(A) passed an ex-parte order. I also find that though the learned CIT(A) gave opportunities to the assessee, ultimately, the order passed by him is an ex-parte order. Though the learned Departmental Representative has opposed for restoring the entire matter to the file of the learned CIT(A), however, I am of the opinion that one opportunity should be granted to the assessee to substantiate its case by restoring the matter to the file of the Assessing Officer to enable the assessee to substantiate its case before the learned CIT(A). In view of the above, the order passed by the learned CIT(A) is set aside and remit the matter to the file of the learned CIT(A) and direct him to adjudicate the matter afresh after providing reasonable opportunity of being heard to the assessee. It is also directed that the assessee should not seek adjournment without there being a justified reason. Accordingly, all the grounds raised by the assessee in this appeal are allowed for statistical purposes.
3 Gopal Purushottam Vegad ITA no.378–379/Nag./2024
In the result, appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open Court on 25/10/2024
Latest GST High Court judgments
Search GST case law →- Capri Global Capital LTD Through Represented By Its Law Officer Mr. Varun Kaljoria vs. The State Of Madhya Pradesh Through Principal SecretaryMadhya Pradesh · 26 Oct 2026
- Laxman Singh Yadav vs. Bank Of BarodaMadhya Pradesh · 26 Oct 2026
- Surendra Singh Rathore vs. Idfc First Bank Through Branch ManagerMadhya Pradesh · 26 Oct 2026
- Aashutosh vs. The State Of Madhy PradeshMadhya Pradesh · 23 Oct 2026
- Mascot Constructions Co. And Another vs. The Commissioner Of Goods And Services Tax (GST) And AnotherBombay · 22 Oct 2026
