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Income Tax Appellate Tribunal, Mumbai “A” Bench, Mumbai.
Before: Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM)
The assessee has filed this appeal challenging the order dated 30.3.2023 passed by the learned CIT(A)-National Faceless Appeal Centre, Delhi and it relates to A.Y. 2016-17.
At the time of hearing learned counsel for the assessee moved an application seeking adjournment of the matter. However on perusal of the order passed by the learned CIT(A), we noticed that the learned CIT(A) was constrained to pass the order ex-parte, without presence of the assessee on the reasoning that the assessee has not responded to the notices issued by the learned CIT(A). In the grounds of appeal agitated by the assessee, we noticed that the assessee is challenging the disallowance of various expenses made by the Assessing Officer. Since the above said disallowances involved factual aspects, we are of the view that all these issues should be restored to 2 Laser SO (India) Pvt. Ltd.
the file of the learned CIT(A) for adjudicating them on merit. Accordingly we set aside the order passed by the learned CIT(A) and restore all the issues to his file for adjudicating them on merits, after affording adequate opportunity of being heard to the assessee. We also direct the assessee to fully cooperate with the learned CIT(A) for expeditious disposal of the appeal.
In the result, appeal filed by the assessee is treated as allowed for statistical purposes. Pronounced in the open court on 24.7.2023.