AKASH BHARAT MEHTA,MUMBAI vs. ACIT-33(1), MUMBAI

ITA 1635/MUM/2023Status: DisposedITAT Mumbai27 July 2023AY 2013-145 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) failed to provide a reasonable opportunity of being heard and did not consider the material placed on record. Therefore, the order of the CIT(A) was set aside.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed without providing an opportunity to be heard. The CIT(A) passed the order without considering the submissions, documents, and evidence filed by the assessee, and without referencing a remand report.

What were the issues?

Whether the CIT(A) erred in passing an order without providing an adequate opportunity of being heard to the assessee and without considering the material on record.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, A BENCH, MUMBAI

Per Rahul Chaudhary, Judicial Member:

By way of the present appeal the Appellant has challenged the 1. order, dated 20/03/2023, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’] for the Assessment Year 2013-14, whereby the Ld. CIT(A) had dismissed the appeal of the Appellant against the Assessment Order, dated 23/03/2016, passed under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

The Appellant has raised the following grounds of appeal: “Order passed without

The order continues below.

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