GURPREET SINGH RAJPUT,MUMBAI vs. THE INCOME-TAX OFFICER, WARD-27(1)(5), MUMBAI, MUMBAI
Income Tax Appellate Tribunal, MUMBAI “SMC” BENCH : MUMBAI
Before: SHRI B.R. BASKARAN & SHRI SANDEEP GOSAINAssessment Year : 2017-18
PER B.R. BASKARAN, A.M :
The assessee has filed this appeal challenging the order dt.16-07-2024 passed by the Ld. Commissioner of Income Tax
(Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟]
and it relates to AY. 2017-18. 2. At the outset,we notice that the Ld.CIT(A) was constrained to pass the order ex-parte, since the assessee did not appear before the him.
We notice that the Ld.CIT(A) has not adjudicated the issues urged by the assessee on merits.
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3. The Ld.AR submitted that the assessee could not appear before the Ld.CIT(A) for the reasons beyond his control and accordingly prayed that the assessee may be provided with one more opportunity to present his case properly.
We heard the Ld.DR and perused the record. In the facts of the present case, we find merit in the submissions made by Ld.AR. Accordingly, in the 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 passed by the Ld.CIT(A) and restore all the issues to the file of Ld.CIT(A) for adjudicating them on merits, after providing adequate opportunity of being heard to the assessee. We also direct the assessee to fully co-operate with the Ld.CIT(A) for expeditious disposal of the issue in appeal.
In the result, the appeal filed by the assessee is treated as allowed for statistical purposes.
Order pronounced in the open court on 04-03-2025 [SANDEEP GOSAIN] [B.R. BASKARAN]
JUDICIAL MEMBER ACCOUNTANT MEMBER
Mumbai,
Dated: 04-03-2025
TNMM
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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.