SOLAR PACKAGING PVT LTD.,MUMBAI vs. ITO-8(2)(3), MUMBAI

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ITA 1158/MUM/2023Status: DisposedITAT Mumbai30 June 2023AY 2010-114 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s ex-parte order, condoned the delay in filing the appeal, and restored the issue back to the CIT(A) for a decision on merits. The Tribunal emphasized the need for natural justice and fair play.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) ex-parte due to delay and non-compliance with notices. The assessee claimed they were unaware of the AO's suo-moto rectification order under Section 154, leading to the delay in filing the appeal.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without providing adequate opportunity to the assessee, and whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 154,Section 143(3),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH,

Before: SHRI ABY T. VARKEY, JM

For Appellant: Ms. Shruti Mandore
Hearing: 28/06/2023Pronounced: 30/06/2023

O R D E R

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