RIM IMPEX,MUMBAI vs. ITO-25(3)(3), MUMBAI

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ITA 1831/MUM/2023Status: HeardITAT Mumbai08 August 2023AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the ex-parte orders of the CIT(A) due to a violation of natural justice. The appeals were restored to the CIT(A) for fresh adjudication after providing the assessee an adequate opportunity to be heard.

What were the facts?

The assessee filed appeals against ex-parte orders passed by the CIT(A) without being heard. The assessee did not appear before the ITAT, and notices were returned unserved.

What were the issues?

Whether the CIT(A) erred in passing ex-parte orders without providing the assessee an opportunity to be heard, thereby violating principles of natural justice.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D‘

Before: SHRI B.R. BASKARAN & SHRI SANDEEP SINGH KARHAIL, JUDICIAL

For Respondent: Smt. Mahita Nair
Hearing: 08/08/2023Pronounced: 08/08/2023

आदेश / O R D E R PER BENCH: Both the appeals filed by the assessee are directed against the orders passed by ld. CIT(A) NFAC, Delhi and related to A. Yrs. 2010-11 & 2012-13.

2.

In both the appeals, assessee is aggrieved by the decision of the ld. CIT(A) in passing ex-parte order without hearing the assessee. The assessee has also raised grounds on merits of decision rendered by Ld CIT(A) on various grounds contested by it before ld. CIT(A).

1.

2 & 1832/Mum/2023 M/s. Rim Impex 3. None appeared on behalf of the assessee and the notice issued to the assessee has been returned back unserved. Since the ld.CIT(A) has passed ex-parte order in both the years, without hearing the assessee, we proceed to dispose of both the appeals ex-parte, without the presence of the assessee.

4.

We heard ld. DR and perused the record. As noticed earlier, ld. CIT(A) has passed the order ex-parte without hearing the assessee. Accordingly, in the interest of natural justice, we are of the view that the assessee may be provided with one more opportunity to present its case properly before ld. CIT(A). Accordingly, we set aside the orders passed by ld. CIT(A) in both the years under consideration and restore all the issues to his file for adjudicating them afresh after providing adequate opportunity of being heard to the assessee. We also direct the assessee to fully cooperate with the ld. CIT(A) for expeditious disposal of the appeals.

5.

In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes.

Order pronounced in the open court on 08/08/2023

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