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Income Tax Appellate Tribunal, MUMBAI ‘E’ BENCH, MUMBAI.
Before: Shri B.R. Baskaran (AM) & Shri Kavitha Rajagopal (JM)
The assessee has filed this appeal challenging the order dated 31.3.2022 passed by the learned CIT(A), National Faceless Appeal Centre, Delhi and it relates to A.Y. 2015-16. The assessee is aggrieved by the decision of the learned CIT(A) in dismissing the appeal without considering the adjournment letter filed by the assessee.
The issues contested on merits relate to non-grant of credit of withholding tax, interest under section 234D and interest under section 244A. Besides the above, the assessee has also moved a petition for admission of an additional ground.
At the outset, we noticed that the learned CIT(A) has passed ex-parte order and further, he has not adjudicated the appeal of the assessee on merits for the reason that the assessee did not furnish any explanation in support of the grounds urged before him by the assessee. For the sake of 2 Tata Communication Limited convenience, we extract below the operative portion of the order passed by the learned CIT(A) :- “9. As mentioned above, the appellant has not complied with the notices and brought anything on record to establish its claim. I do not find any infirm view of AO that in the absence of details of expenditure, incurred in re revenue received by the assessee, the income of the assessee, in r which tax relief is claimed u/s 90, cannot be determined and, therefore the tax relief to be granted to the assessee u/s 90 cannot be worked out. Therefore, Ground 1 is rejected.
Ground 2 is on the issue of charging of interest u/s 234D. I find that in this year the facts are different from the assessment year for which Hon. ITAT had ordered a particular way for charging of interest u/s 234D. Therefore, this ground is also rejected.
Ground 3, for possible interest u/s 244A, has become infructuous as no relief has been given on substantial grounds.
In view of the above, all grounds of appeal stand rejected.”
4. Since the learned CIT(A) has passed the order ex-parte, without hearing the assessee and since he has not adjudicated the issues on merit, we deem it proper to restore all the issues to his file for adjudicating them afresh after affording adequate opportunity of being heard to the assessee. With regard to the additional ground raised for the first time before the Tribunal, the Ld CIT(A) may take decision on admitting the same, if the said additional ground is urged before him. Needless to mention, the assessee should be provided with adequate opportunity of being heard. 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 16.3.2023.