What did the Tribunal hold?

The Tribunal found that the CIT(A) had dismissed the appeal ex-parte. Considering the lack of a proper hearing opportunity for the assessee, the Tribunal set aside the impugned order.

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-appearance. The assessee challenged this ex-parte order before the ITAT, claiming a lack of proper opportunity for hearing.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without granting a proper opportunity of hearing to the assessee.

Dr. Atul Madhukar Jogalekar… vs DCIT | ITAT Pune 2021

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

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri Sudhedu Das

आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to:

1. 1. अपील र्थी / The Appellant; प्रत्यर्थी / The Respondent; 2.

3. The CIT(A)-1, Kolhapur 4. The CIT-1, Kolhapur 5. DR, ITAT, ‘B’ 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 28-06-2021 Sr.PS 2. Draft placed before author 28-06-2021 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. *

DR. ATUL MADHUKAR JOGALEKAR,KOLHAPUR vs. DEPUTY COMMISSIONER OF INCOME-TAX, (CPC) - TDS, GHAZIABAD

What did the Tribunal hold?

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