NITIN AMRATLAL BRAHMBHATT,MUMBAI vs. DCIT CC 2(1) , MUMBAI

This appeal filed by the assessee Shri. Nitin Amratlal Brahmbhatt for A.Y. 2014-15 against the order of the Ld. Commissioner of Income Tax (Appeals)-48, Mumbai (“the

The main grievance of the assessee is that the Ld. CIT (A) has dismissed the appeal of the assessee without granting proper opportunity of hearing and therefore it is in violation of principles of the natural justice. Assessee is also aggrieved by the confirmation of addition on merits.

Brief facts of the case shows that a. Assessee is an individual who filed his return of income on 21.11.2014 declaring total income of ₹ 27,41,317/-. The case of the assessee was picked up for scrutiny.

The assessee aggrieved with the above, preferred appeal before the Ld. CIT (A). The ld. CIT (A) has decided the issue on the merit of the case against the assessee because of the reason that despite notices to the assessee on four different occasions, assessee did not remain present before him. On the merits, the Ld. CIT (A) reiterated the findings of the Ld. AO in absence of assessee remaining unrepresented before Ld. CIT (A).

The assessee aggrieved with that order, has preferred the appeal against the exparte order of Ld. CIT (A) stating that the assessee remains unheard and further on the merits that the addition was not required to be made.

The Ld. Departmental Representative (”the DR”) also submitted that the order of the Ld. CIT(A) has been passed exparte, as despite notice issued 4 times, none appeared before him.

We have carefully considered the rival contentions and perused the order of lower authorities. The Ld. CIT (A) has categorically held that notices were issued four times to the assessee but there is no explanation from side of the assessee and therefore reiterating the assessment order the addition were confirmed. There is nothing wrong in the order of the LD CIT [A]. Though the ld. CIT (A) might

The other grounds of appeals are left open to be argued before the first appellate authority.

In the result, the appeal filed by the assessee is allowed for statistical purpose.