What did the Tribunal hold?

The Tribunal held that the CIT(Appeals) did not provide sufficient opportunity to the assessee and passed an ex-parte order. Therefore, the order of the CIT(Appeals) was set aside.

The Revenue preferred an appeal against the order of the CIT(Appeals). The CIT(Appeals) had passed an ex-parte order without providing sufficient opportunity to the assessee. The Revenue did not object to remanding the matter.

What were the issues?

Whether the CIT(Appeals) provided sufficient opportunity to the assessee before passing an ex-parte order.

DCIT vs Santosh K.Gawade | ITAT Pune 2021

Income Tax Appellate Tribunal, “B” BENCH, PUNE

Before: SHRI INTURI RAMA RAO & SHRI PARTHA SARATHI CHAUDHURY

For Respondent: Shri S.P Walimbe

Hearing: 03.06.2021Pronounced: 14.06.2021

आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : अपीलाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(Appeals)-8, Pune. 4. The Pr. CIT-5, Pune. धवभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, “बी” बेंच, 5. पुणे / DR, ITAT, “B” Bench, Pune. गार्ा फ़ाइल / Guard File. 6.

आदेशानुसार / BY ORDER, // True Copy // धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.

Date 1 Draft dictated on 03.06.2021 Sr.PS/PS 2 Draft placed before author 14.06.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 8, PUNE vs. SANTOSH K.GAWADE, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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