SHYAMNARAYAN TRADES PRIVATE LIMITED,THANE vs. INCOME TAX OFFICER WARD 4(3)(1), MUMBAI, MUMBAI

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ITA 2803/MUM/2023Status: DisposedITAT Mumbai04 December 2023AY 2010-112 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s ex-parte order and restored the issues to the CIT(A)'s file for fresh adjudication. This was done in the interest of natural justice to provide the assessee an opportunity to be heard.

What were the facts?

The assessee appealed the CIT(A)'s order confirming the disallowance of interest expenses. The CIT(A) had passed the order ex-parte as the assessee did not respond to notices.

What were the issues?

Whether the CIT(A) order passed ex-parte without hearing the assessee is sustainable. The need to provide an opportunity of being heard in the interest of natural justice.

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 Respondent: Ms. Neeta Shaju
Hearing: 04.12.2023Pronounced: 04.12.2023

The assessee has filed this appeal challenging the order dated 23.6.2023 passed by the learned CIT(A), National Faceless Appeal Centre, Delhi and it relates to A.Y. 2010-11. The assessee is challenging the decision of the learned CIT(A) in confirming the disallowance of interest expenses of Rs. 19.68 lakhs.

2.

None appeared on behalf of the assessee. On behalf of the department Ms. Neeta Shaju, Inspector of Income Tax appeared and sought adjournment on the ground that the learned DR is not doing well.

3.

However, on perusal of the order passed by the learned CIT(A), we noticed that the learned CIT(A) has passed the order ex-parte since the assessee did not respond to the notices issued by him. Since the matters are 2 Shyamnarayan Trades Private Limited to be restored to the file of Ld CIT(A) in the interest of natural justice, we proceed to dispose of this appeal. In this process, no prejudice will be caused to both the parties.

4.

As noticed earlier the learned CIT(A) has passed the order ex-parte without hearing the assessee, since the assessee did not respond to the notices issued by him. Accordingly, in the interest of natural justice, we are of the opinion that the assessee may be provided with one more opportunity to present its 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 providing adequate opportunity of being heard. We also direct the assessee to fully cooperate with the learned CIT(A) for expeditious disposal of the appeal.

5.

In the result appeal filed by the assessee is treated as allowed.

Order pronounced on 04.12.2023.

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