JANSEVA SAHAKARI BANK LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14, PUNE

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ITA 1215/PUN/2018Status: DisposedITAT Pune02 September 2021AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex parte order of the CIT(A) and remitted the matter back. The CIT(A) was directed to dispose of the appeal afresh on merits after providing a reasonable opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex parte due to non-appearance. The assessee challenged this ex parte order, seeking to restore the matter for producing necessary documents.

What were the issues?

Whether an ex parte order passed by the CIT(A) should be set aside to allow the assessee an opportunity to present its case and documents.

AI-generated summary — verify with the full judgment below

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

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

For Respondent: Shri S.P. Walimbe

This appeal by the assessee is directed against the ex parte order passed by the ld. CIT(A)-7, Pune on 06-04-2018 in relation to the assessment year 2014-15.

2.

We have heard the ld. DR through virtual hearing and scanned the relevant material on record. There is no appearance from the side of the assessee despite notice. It is seen that the ld. CIT(A) dismissed the appeal of the assessee ex parte qua the assessee. The assessee in the second ground of appeal has challenged the ex parte order urging to restore the matter to the file of ld. CIT(A) so as to enable it to produce necessary documents necessary for the disposal of appeal. In view of the aforenoted facts obtaining in the extant case and the ld. DR not raising any serious objection to the granting of another opportunity of hearing to the assessee, we are of the opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the ld. CIT(A). We order accordingly and direct him to dispose of the appeal afresh on merits as per law after allowing a reasonable opportunity of hearing to the assessee.

3.

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 02nd September, 2021.

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