SANJAY GULABRAO PAWAR,KOLHAPUR vs. INCOME-TAX OFFICER, WARD –1(2), KOLHAPUR

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ITA 260/PUN/2020Status: DisposedITAT Pune22 September 2021AY 2011-123 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 held that the principles of natural justice were breached as the CIT(A) passed an ex-parte order without sufficient opportunity for the assessee to be heard. Therefore, the impugned order was set aside.

What were the facts?

The assessee's appeal was directed against an ex-parte order passed by the CIT(A). The assessee did not appear before the tribunal despite notice, but raised a ground that the CIT(A) passed the order without providing a reasonable opportunity of being heard.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without providing a sufficient and reasonable opportunity of being heard to the assessee.

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 Respondent: Shri Sudhendu Das

This appeal by the assessee is directed against the ex parte order passed by the CIT(A)-1, Kolhapur on 09-12-2019 in relation to the assessment year 2011-12.

2.

We have heard the ld. DR through Virtual Court and perused the relevant material on record. There is no appearance from the side of assessee despite notice. The assessee through ground no.1 submitted that the ld. CIT(A) was not justified in passing an ex-parte order without providing sufficient and reasonable opportunity of being heard. The order passed is in breach of principles of natural justice and the same be set-aside. In view of the foregoing facts, we are of the considered opinion that the ends of justice would meet adequately if the impugned order is set-aside and the matter is restored to the file of the ld. CIT(A). We order accordingly and direct the ld. CIT(A) to pass the order afresh as per law after allowing a reasonable opportunity of being heard to the assessee.

3.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 04th October, 2021.

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