Chhaya Dhanraj Chaudhari Vs ITO (ITAT Pune)
Income Tax Appellate Tribunal (ITAT), Pune bench, has remitted a tax appeal back to the Commissioner of Income Tax (Appeals) [CIT(A)] for a fresh decision after the assessee missed multiple hearings. The case involves Ms. Chhaya Dhanraj Chaudhari and pertains to the assessment year 2011-12, where an addition of Rs. 3,04,800 was made to her income during reassessment proceedings.
The assessee had challenged the assessment order before the CIT(A). However, the CIT(A) dismissed the appeal without hearing the assessee’s arguments (ex parte) because the assessee failed to appear for five scheduled hearings. One of these missed dates occurred during the Covid-19 pandemic period.
During the ITAT proceedings on May 13, 2025, the assessee was again not present, although there was a virtual appearance on a prior date. The Departmental Representative did not object to sending the case back to the CIT(A).
Considering that the assessee is an individual and noting the circumstances, including the missed hearing during the pandemic, the ITAT decided that in the interest of fairness, the assessee should be granted another opportunity to present her case before the CIT(A). The Tribunal’s order sets aside the previous ex parte decision of the CIT(A).
