What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s ex parte order and remitted the matter back for a fresh disposal. The CIT(A) was directed to allow a reasonable opportunity of hearing to the assessee.

The assessee's appeal was dismissed ex parte by the CIT(A) on merits. The assessee did not appear before the Tribunal, but the Revenue did not raise serious objections to granting another opportunity.

What were the issues?

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

Mohan Electrical Industries Pvt… vs ACIT | ITAT Pune 2021

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

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

For Respondent: Shri M.G. Jasnani

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-11, 4. The Pr.CIT(Central), Pune 5. DR, ITAT, ‘SMC’ 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.

MOHAN ELECTRICAL INDUSTRIES PVT. LTD,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE, KOLHAPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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