CIT(A) cannot dismiss the appeal of the assessee primarily for non-attendance and then decide on its merits as well

Last updated: 14 May 2021
Quick Summary
The Income Tax Appellate Tribunal (ITAT) Pune Bench has ruled that an appellate authority (CIT(A)) cannot dismiss an assessee's appeal solely due to their non-attendance, and then proceed to decide the case on its merits. In this specific case, the CIT(A) had passed an ex-parte order. The ITAT found the assessee's reasons for absence to be satisfactory and, considering the circumstances, set aside the impugned order. The matter has been remitted back to the CIT(A) to be decided afresh after providing the assessee with a proper opportunity to be heard.

Court :
ITAT Pune

Brief :
This appeal by the assessee is directed against the ex parte order passed by the CIT(A)-1, Aurangabad on 31-10-2017 in relation to the assessment year 2012-13.

Citation :
ITA No.3001/PUN/2017

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