ARUN SOPAN ADATE,SOPLAPUR vs. INCOME TAX OFFICER,WARD 1(1), SOLAPUR

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ITA 359/PUN/2020Status: DisposedITAT Pune06 October 20213 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the ends of justice would be met by setting aside the impugned ex parte orders. The matter was restored to the file of the CIT(A) for fresh orders after allowing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee filed four appeals against ex parte orders passed by the CIT(A) for assessment years 2005-06, 2006-07, 2007-08 & 2009-10. Reassessment proceedings were initiated and assessments were completed under section 143(3) r.w.s. 147.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH, ‘SMC’ PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI

For Appellant: Ms. Prerna Desarada
For Respondent: Shri Sudhendu Das

restored to the file of the ld. CIT(A). We order accordingly and direct the ld. CIT(A) to pass the orders afresh as per law after allowing a reasonable opportunity of hearing to the assessee.

3.

In the result, all the appeals are allowed for statistical purposes. Order pronounced in the Open Court on 06th October, 2021.

Sd/- Sd/- (S.S. VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 06th October, 2021 सतीश आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The CIT(A)-1, Pune 2. 3. The Pr.CIT-1, Pune 4. DR, ITAT, ‘SMC’ Bench, Pune गाड� फाईल / Guard file. 5.

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