DEEPAK SUBHASH HIREMATH,BARSHI vs. INCOME TAX OFFICER,WARD 2(1), SOLAPUR

ITA 540/PUN/2020Status: DisposedITAT Pune15 November 2021AY 2008-20093 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order of the CIT(A) and remitted the matter back for a fresh disposal. The CIT(A) was directed to provide 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 did not appear before the Tribunal. The Tribunal heard the DR and perused the records.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified. Whether the assessee was provided with a proper 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 S.P. Walimbe

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

Date 1. Draft dictated on 16-11-2021 Sr.PS 2. Draft placed before author 16-11-2021 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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