SUNNAT JAMATUL MUSLIMEEN JADEEDAH MASJID TRUST,MUMBAI vs. CIT (A), NFAC, DELHI

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ITA 1079/MUM/2023Status: DisposedITAT Mumbai28 June 2023AY 2015-162 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

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

What were the facts?

The assessee's appeals were dismissed in limine by the CIT(A) for non-furnishing of details and evidence. The assessee had sought an adjournment due to the trustee's ill health.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeals without adjudicating on merits, and if the assessee should be granted an opportunity to present its case.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES “G”, MUMBAI

Before: Shri B R Baskaran, Hon’ble, & Shri Rahul Chaudhary, Hon’ble

For Respondent: Shri Paresh Deshpande, Sr AR
Hearing: 28.06.2023Pronounced: 28.06.2023

O R D E R Per Bench:

Both the appeals filed by the assessee are directed against the orders passed by the learned CIT(A), NFAC, Delhi, and they relate to assessment years 2010-11 and 2015-16.

2.

None appeared on behalf of the assessee, however, the assessee has moved an adjournment application stating that the Management Trustee is not well. However, on perusal of orders passed by the learned CIT(A), we noticed that the learned CIT(A) has dismissed the appeals of the assessee in limine since no details and evidences were furnished before him. In this process, the learned CIT(A) has not adjudicated the grounds urged before him on merits in both the years under consideration.

3.

Accordingly, in the interest of natural justice, we are of the view that the assessee should be provided with one more opportunity to present its case before the learned CIT(A). Accordingly, we set aside the orders passed by the learned CIT(A) in both the years and restore all issues to his file with a direction to adjudicate the grounds before him on merits, after affording adequate opportunity of being heard to the assessee.

4.

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

Order pronounced in the open court on this day of 28th June, 2023.

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