MAHARASHTRA MARITIME BOARD,MUMBAI vs. DY DIRECTOR OF EXEMPTION - 2, MUMBAI, MUMBAI

At the time of hearing of the Stay Applications, it was noticed that the learned CIT(A) has passed the orders of all the years under consideration ex- parte and details of opportunity given to the assessee have been tabulated by 3 Maharashtra Maritime Board the learned CIT(A) in paragraph 3 of his order. In some of the cases, even though the assessee has filed written submissions, but it appears that the written submissions pertain to some of the grounds only.

Under these set of facts, the Bench proposed to hear the appeals first. Both the parties agreed to the same. Accordingly all these appeals were heard. Since the learned CIT(A) has passed the ex-parte orders and since written submissions filed by the assessee in some of the case did not cover the entire issues urged before the learned CIT(A), we are of the view that, in the interest of natural justice, the assessee may be provided with one more opportunity to present its case properly before the learned CIT(A). Both the parties agreed with the above said view expressed by the Tribunal.

Accordingly we set aside the orders passed by the learned CIT(A) in all the years under consideration and restore all the issues to his file for adjudicating them afresh, after affording adequate opportunity of being heard to the assessee. We also direct the assessee to fully cooperate with the learned CIT(A) for expeditious disposal of the appeals.

Since we have disposed of the appeals, the Stay Applications filed by the assessee shall become infructuous. Accordingly we dismiss them.

In the result, all the Stay Applications filed by the assessee are dismissed and all the appeals filed by the assessee are treated as allowed for statistical purposes.