BALAJI AGENCIES, FIRM,AHMEDNAGAR vs. INCOME-TAX OFFICER, WARD - (2), AHMEDNAGAR

ITA 916/PUN/2019Status: DisposedITAT Pune17 November 2021AY 2010-113 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found it just and fair to set aside the ex-parte order of the CIT(A). The matter was remitted back to the CIT(A) for a fresh disposal on merits after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte. The assessee filed an appeal before the ITAT with a delay, which was condoned.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified and whether the assessee should be granted a fresh opportunity of hearing.

AI-generated summary — verify with the full judgment below

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

Before: SHRI R.S. SYAL

For Respondent: Shri M.G. Jasnani

आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

Date 1. Draft dictated on 17-11-2021 Sr.PS 2. Draft placed before author 17-11-2021 Sr.PS 3. Draft proposed & placed -- JM before the second member 4. Draft discussed/approved -- JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement Sr.PS on 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order.

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