AGASTI SANGAM SAHAKARI PATPEDHI MARYADIT,MUMBAI vs. ITO, WARD- 20 (1)(1), MUMBAI

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ITA 884/MUM/2023Status: DisposedITAT Mumbai30 October 2023AY 2013-143 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 restored the matter back to the CIT(A) for adjudication on merits. The assessee was directed to comply with notices and update communication details.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) for non-compliance with notices. The assessment order was also passed ex-parte. The assessee failed to respond to multiple notices from the CIT(A).

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without deciding on merits. The need for the assessee to be given a proper opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A‘ BENCH

For Appellant: Shri Darshan Gajra
For Respondent: Shri Manoj Kumar Sinha
Hearing: 30/10/2023Pronounced: 30/10/2023

आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 09/03/2023 passed by NFAC, Delhi for the quantum of assessment passed u/s.147 r.w.s. 144 for the A.Y.2013-14.

2.

The assessee is aggrieved by exparte order passed by ld. CIT (A) without deciding the issue on merits holding that Agasti Sangam Sahakari Patpedhi Maryadit assessee has not perused the appeal despite granting several opportunities.

3.

From the perusal of the order it seems that ld. CIT(A) had sent two notices dated 01/09/2022 for compliance on 16/09/2022 and then on 09/02/2023 for compliance on 17/02/2023. For both the notices there was no response from the assessee. Accordingly, he has dismissed the appeal on the ground that assessee has not responded. Further, it is seen that even the assessment order has been passed exparte.

4.

Since appeal has not been adjudicated on merits by the ld. CIT(A), therefore, in the interest of substantial justice, matter is restored back to the file of the ld. CIT(A) to decide the issue raised before him on merits in accordance with law after giving due opportunity of hearing to the assessee. The assessee is also directed to comply with the notices and upgrade the communication address so that notices can be properly served.

5.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced on 30th October, 2023.

1.

Sd/- Sd/- (GAGAN GOYAL) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 30/ 10/2023 KARUNA, sr.ps

Agasti Sangam Sahakari Patpedhi Maryadit

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