What did the Tribunal hold?

The Tribunal found that the CIT(A) dismissed the appeal ex parte on merits. Considering the circumstances and the revenue's lack of objection, the Tribunal decided to set aside the impugned order.

The assessee's appeal before the CIT(A) was dismissed ex parte. The assessee did not appear before the CIT(A). The ITAT heard the revenue representative and reviewed the material.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex parte on merits without granting a reasonable opportunity of hearing to the assessee.

Namdeo Mahadu Helude vs DCIT | ITAT Pune 2021

Income Tax Appellate Tribunal, PUNE BENCH, ‘A’ PUNE

Before: SHRI R.S. SYAL & SHRI C.M. GARG

For Respondent: Shri S.P. Walimbe

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: 1. अपील र्थी / The Appellant; 2. प्रत्यर्थी / The Respondent; 3. The CIT(A)-7, Pune, 4. The Pr.CIT-6, Pune 5. DR, ITAT, ‘A’ Bench, Pune ग र्ड फ ईल / Guard file. 6.

आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 10-11-2021 Sr.PS 2. Draft placed before author 10-11-2021 Sr.PS 3. Draft proposed & placed before JM the second member 4. Draft discussed/approved by JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 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.

NAMDEO MAHADU HELUDE,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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