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Facts
The assessee filed two appeals challenging orders passed by the National Faceless Appeal Centre (NFAC) for AY 2003-04 and 2010-11. The assessee claimed they were not provided a proper opportunity of hearing by the Ld. CIT(A), leading to a breach of natural justice.
Held
The Tribunal found that there was a reasonable cause for the assessee's inability to present an effective representation before the Ld. CIT(A). Therefore, the matter was restored back to the file of the Ld. CIT(A) for a fresh decision, with a cost of Rs. 2,000/- imposed on the assessee.
Key Issues
Whether the assessee was denied a proper opportunity of hearing by the CIT(A), thus violating principles of natural justice.
Sections Cited
250
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Income Tax Appellate Tribunal, “SMC” BENCH MUMBAI
Before: HON’BLE SHRI SANDEEP GOSAIN
आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��थ� / The Respondent. 2. संबंिधत आयकर आयु� / The CIT(A) 3. आयकर आयु�(अपील) / Concerned CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, मु�बई / DR, ITAT, Mumbai 5. गाड� फाईल / Guard file. 6.
आदेशानुसार/ BY ORDER, स�ािपत �ित //True Copy//
उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु�बई मु�बई / ITAT, Mumbai मु�बई मु�बई