RAVI VASUDEO GOENKA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(2)(1), MUMBAI

PDF · subscribers
ITA 480/MUM/2023Status: DisposedITAT Mumbai20 April 2023AY 2014-20152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had not adjudicated the grounds on merit and had passed the order without granting the requested adjournments. Therefore, the matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee appealed against the CIT(A)'s order confirming additions to long-term capital gains. The CIT(A) passed an ex-parte order as the assessee did not respond to notices, despite the assessee seeking adjournments.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without granting adequate opportunity to the assessee for adjudication on merits.

Which sections of the Income-tax Act were involved?

Section 50C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI ‘D’ BENCH, MUMBAI.

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

For Appellant: Shri Anil Luhia
For Respondent: Ms. Mahita Nair
Hearing: 20.04.2023Pronounced: 20.04.2023

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.

2.

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.

3.

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.

4.

In the result, appeal filed by the assessee is treated as allowed for statistical purposes.

Pronounced in the open court on 20.4.2023.

More judgments on Section 50C

All 3,223 judgments and leading authorities on Section 50C →

Recent GST High Court judgments

Search GST case law →