GHANSHYAM SAGARMAL MODI,MUMBAI vs. ITO-25(2)(3), MUMBAI

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ITA 2808/MUM/2023Status: DisposedITAT Mumbai05 December 2023AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) passed the order ex-parte without affording adequate opportunity to the assessee. Therefore, the order was set aside to provide the assessee with another chance to present their case.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte without a proper hearing. The assessee claimed they had responded to previous opportunities but sought adjournments on the last two occasions, which were declined.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing the assessee with adequate opportunity of being heard.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Mumbai “SMC” Bench, Mumbai.

Before: Justice C.V. Bhadang & Shri B.R. Baskaran (AM)

For Appellant: Shri Prateek Jain
For Respondent: Ms. Monica Pande
Hearing: 05.12.2023Pronounced: 05.12.2023

The assessee has filed this appeal challenging the order dated 15.6.2023 passed by the learned CIT(A)-National Faceless Appeal Centre, Delhi and it relates to A.Y. 2011-12.

2.

At the outset, learned counsel appearing for the assessee submitted that the learned CIT(A) has passed the order ex-parte, without hearing the assessee. He submitted that the learned CIT(A) had afforded opportunities four times and assessee had duly responded on three occasions. He submitted tha the assessee has sought adjournment on last two occasions. However, the learned CIT(A) has declined to adjourn the matter and proceeded to dispose of the appeal ex-parte. Accordingly, he submitted that the assessee may be provided with one more opportunity to present his case properly before the learned CIT(A).

3.

We heard learned DR and perused the record. Having regard to the submissions made by learned AR, we are of the view that, in the interest of natural justice, the assessee may be provided with one more opportunity to present his case properly before the learned CIT(A). Accordingly, we set aside the order passed by the learned CIT(A) 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 appeal.

4.

In the result, appeal filed by the assessee is treated as allowed. Order pronounced on 05.12.2023.

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