M/S ABIL INFRAPROJECTS PVT LTD,MUMBAI vs. DCIT CENTRAL CIRCLE 2(3), MUMBAI

At the time of hearing it was submitted as well as observed from the first appellate order dated 14.9.2022 passed, the learned CIT(A) has passed order ex-parte by observing that in response to several notices the assessee has not filed submission or document before the appellate authority. Because of non-appearance the case of the assessee was decided ex-parte and passed on information available on record. He dismissed all the grounds raised by the assessee. Aggrieved, the assessee is in appeal before us.

At the time of hearing learned AR submitted that all the issues arises in the grounds of appeal by the assessee are covered in favour of the assessee in A.Y. 2009-10, 2010-11 & 2011-12.

Learned DR did not object to the above submission.

Considering the rival submission and material placed on record, we observed that the issues raised by the assessee are more or less squarely covered in favour of the assessee by the order of the Coordinate Bench in A.Y. 2009-10, 2010-11 & 2011-12. Since none appeared on behalf of the assessee before the first appellate authority, we deem it fit and proper to remit these issues back to the file of the learned CIT(A) in order to adjudicate the same afresh. Accordingly, grounds raised by the assessee are allowed for statistical purposes.

In the result, appeal filed by the assessee stands allowed for statistical purposes.