SHREEPAL PANKAJBHAI SHAH,MUMBAI vs. INCOME TAX OFFICER, WARD, 25(3)(4) , MUMBAI
Income Tax Appellate Tribunal, MUMBAI “B” BENCH : MUMBAI
Before: SHRI B.R. BASKARAN & SHRI SANDEEP GOSAIN
PER B.R. BASKARAN, A.M :
Both theseappeals of the assessee are directed against the order(s) passed by the Ld. Commissioner of Income Tax (Appeals)-National
Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟]and they relate to AYs. 2012-13 & 2013-14. 2. At the outset,we notice that the assessee did not appear before the Ld.CIT(A) and hence, the Ld.CIT(A) was constrained to pass the order ex-parte, without the presence of the assessee.
None appeared on behalf of the assessee before us also.
We heard the Ld.DR and perused the record. Since the Ld.CIT(A) has passed the order ex-parte in both the years, in interest of natural justice,we are of the view that the assessee may be provided with one more opportunity to present his case properly before the Ld.CIT(A). Accordingly, we set aside the order(s) passed by the Ld.CIT(A) and restore all the issues to his file for adjudicating them on merits for both the years,after affording adequate opportunity of being heard to the assessees. We also direct the assessee to fully co-operate with the Ld.CIT(A) for expeditious disposal of the issues in both the appeals.
In the result, both the appeals are treated as allowed for statistical purposes.
Order pronounced in the open court on 07-03-2025 [SANDEEP GOSAIN] [B.R. BASKARAN]
JUDICIAL MEMBER ACCOUNTANT MEMBER
Mumbai,
Dated: 07-03-2025
TNMM
Copy to :
1)
The Appellant
2)
The Respondent
3)
The CIT concerned
4)
The D.R, ITAT, Mumbai
5)
Guard file
By Order
Dy./Asst.