What did the Tribunal hold?

The Tribunal set aside the ex parte order passed by 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.

The assessee's appeal before the CIT(A) was dismissed ex parte due to non-attendance. The assessee challenged this order, arguing it did not grant just and equitable relief.

What were the issues?

Whether the CIT(A) was justified in passing an ex parte order without granting a reasonable opportunity of hearing to the assessee.

Hindustan Gunny Bags and Allied… vs ITO | 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), Pune-10, 4. The CIT(TDS), Pune 5. DR, ITAT, ‘A’ Bench, Pune 6. ग र्ड फ ईल / Guard file.

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.

HINDUSTAN GUNNY BAGS AND ALLIED SUPPLIERS,SHRIRAMPUR vs. INCOME-TAX OFFICER, (TDS)-1, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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