ADHIK MULTITRADE PVT LTD,MUMBAI vs. ITO, WARD-12(1)(1), MUMBAI

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ITA 1234/MUM/2023Status: DisposedITAT Mumbai04 July 2023AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the CIT(A)'s orders and restored the issues to the CIT(A)'s file for adjudication on merits. The assessee was granted one more opportunity to present its case.

What were the facts?

The assessee's appeals were dismissed in limine by the CIT(A) for not filing written submissions. The ITAT noted that the CIT(A) had not adjudicated the issues on merits.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeals without adjudicating on merits due to lack of written submissions.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Mumbai “A” Bench, Mumbai.

Before: Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM)

For Appellant: Shri Ashutosh Mishra on behalf of M. Saboo & Co
For Respondent: Shri Manoj Kumar Sinha
Hearing: 04.07.2023Pronounced: 04.07.2023

Heard together (2 matters)

I.T.A. No. 1233/Mum/2023
I.T.A. No. 1234/Mum/2023

Read from the judgment's own cause title. This page is filed under one of them.

Per B.R.Baskaran (AM) :-

1.

Both the appeals filed by the assessee are directed against the orders passed by the learned CIT(A), National Faceless Appeal Centre, Delhi and they relate to A.Ys. 2012-13 & 2013-14.

2.

At the time of hearing, an adjournment petition was moved by a counsel named M/s. M. Saboo & Co., Chartered Accountants. However, on a perusal of the orders passed by the learned CIT(A), we noticed that the learned CIT(A) has dismissed the appeals of the assessee in limine, since the assessee did not file any written submissions before him, meaning thereby, the Ld CIT(A) has not adjudicated the issues on merits.

3.

Accordingly, in the interest of justice, we are of the view that the assessee should be provided with one more opportunity to present its case

2 Adhik Multitrade Pvt. Ltd. properly before the learned CIT(A). Accordingly, we set aside the orders passed by the learned CIT(A) in both the years 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 appeals.

4.

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

Pronounced in the open court on 4.7.2023.

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