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

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).

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.

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.

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