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Income Tax Appellate Tribunal, MUMBAI ‘D’ BENCH, MUMBAI.
Before: Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM)
O R D E R Per B.R.Baskaran (AM) :-
The assessee has filed this appeal challenging the order dated 26.12.2022 passed by the learned CIT(A)-National Faceless Appeal Centre, Delhi and it relates to A.Y. 2013-14. The assessee is aggrieved by the decision of the learned CIT(A) in confirming the addition made in long term capital gains under section 50C of the I.T. Act.
At the outset it was noticed that the learned CIT(A) has passed the order ex-parte on the ground that the assessee did not respond to the notices issued by him. The Learned AR submitted that the learned CIT(A) had issued two notices and the assessee sought adjournment on both the occasions. However, the learned CIT(A) has passed the impugned order without granting adjournment.
We heard learned DR and perused the record. Since the learned CIT(A) has not adjudicated the grounds on merit, we deem it proper to restore all
2 Ravi Vasudeo Goenka the issues contested by the assessee to the file of learned CIT(A) so that he may adjudicate all the issues afresh on merits, after providing adequate opportunity to the assessee. Accordingly we set aside the order passed by the learned CIT(A) and restore all the issues to his file. 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 20.4.2023.