PRABHUNATH MAJHI ,MUMBAI vs. ITO WARD 28(2)(4), MUMBAI

Per: Smt. Beena Pillai, J.M.:

The Present appeal filed by the assessee arises out of order dated 29/05/2024 passed by NFAC Delhi for assessment year
2010-11. 2. It is noted that a letter from a doctor stating that the assessee is suffering from viral fever and elevated blood pressure

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ITA No.2338/Mum/2025; A.Y. 2010-11
Prabhunath Majhi and that the assessee has been advised to take complete bed rest for 10 days.
2.1 At the outset, it is noted that, the impugned order is an ex- parte order passed by the Ld.CIT(A) and the order passed by the Ld.AO is also under section 144 of the Act.
2.2 None has appeared on behalf of the assessee on the previous dates. Even today, an application seeking adjournment is filed by M.D. Barot Associates Chartered Accountants, without any letter of authority. We therefore reject the application filed.
3. However, it is noted that, no purpose will be served by keeping the appeal pending before this Tribunal considering the fact that assessee has not represented before the authorities below. The authorities have categorically recorded that the assessee has not filed any documentary evidences at any stage.
4. Considering the present health situation of the assessee, and in the interest of natural justice, we deem it appropriate to remit this issue to the file of the Ld.AO and to consider the issue afresh.
5. The assessee is directed to file all relevant evidences in support of its contentions. Ld.AO is directed to verify the documents as per law and to provide proper opportunity of being heard to the assessee in accordance with law.
Accordingly, grounds raised by the assessee stands allowed for statistical purposes.
In the result appeal filed by the assessee stands allowed for statistical purposes.

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ITA No.2338/Mum/2025; A.Y. 2010-11
Prabhunath Majhi

Order pronounced in the open court on 30/09/2025 (MS. PADMAVATHY S)
Judicial Member
Mumbai:
Dated: 30/09/2025
Poonam Mirashi,
Stenographer
Copy of the order forwarded to:
(1)The Appellant
(2) The Respondent
(3) The CIT
(4) The CIT (Appeals)
(5) The DR, I.T.A.T.By order

(Asstt.