M/S BUSINESS INDIA,MUMBAI vs. ASST. CIT 12 (1), MUMBAI

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ITA 6733/MUM/2019Status: DisposedITAT Mumbai14 December 2022AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal decided to set aside the orders of the CIT(A) and restore the issues to the CIT(A)'s file for fresh adjudication. This was done in the interest of natural justice, providing the assessee one more opportunity to present its case.

What were the facts?

The assessee failed to appear before the ITAT despite being granted an adjournment and having been served multiple notices. The Tribunal noted the assessee's lack of cooperation with the lower appellate authority as well.

What were the issues?

Whether the assessee should be given another opportunity to present its case before the CIT(A) despite prior non-cooperation, and whether a cost should be imposed for such delinquency.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” Bench, Mumbai

For Respondent: Dr. Mahesh Akhade
Hearing: 14.12.2022Pronounced: 14.12.2022

Heard together (2 matters)

I.T.A. No. 6733/Mum/2019
I.T.A. No. 6734/Mum/2019

Read from the judgment's own cause title. This page is filed under one of them.

Per Bench:-

1.

Both the appeals filed by the assessee are directed against the orders passed by the learned CIT(A)-55, Mumbai and they relate to A.Y. 2009-10 & 2010-11.

2.

None appeared on behalf of the assessee, even though adjournment was granted to the assessee on the last occasion at its specific request. Further we noticed that the assessee has been served with several notices and it has not responded to them on earlier occasions. Hence, we proceed to dispose of the appeal ex-parte without presence of the assessee.

3.

We heard Ld D.R and perused the record. The assessee is aggrieved by the decision of the learned CIT(A) in confirming various additions made by the Assessing Officer in both the years. However, we noticed that the assessee has not co-operated with the learned CIT(A) and hence the first appellate authority was constrained to pass the orders ex-parte, without

2 M/s. Business India presence of the assessee. In our view, in the interest of natural justice, assessee may be provided with one more opportunity to present its case properly before the learned CIT(A). However, we are of the opinion that the assessee should be imposed a cost for being delinquent both before the learned CIT(A) and before the ITAT. Accordingly we impose a cost of Rs. 5000/- (Rupees Five Thousand Only) upon the assessee, which shall be paid to the credit of the Income Tax Department as “other fees’’ within one month from the date of receipt of this order by the assessee.

4.

Subject to the payment of the above cost, which shall be verified by the learned CIT(A), we set aside the orders passed by the learned CIT(A) in both the years and restore all the issues in both the years to his file for adjudicating them afresh, after affording opportunity of being heard to the assessee. We also direct the assessee to fully cooperate with the learned CIT(A) for expeditious disposal of the appeals.

5.

In the result, both the appeals filed by assessee are treated as allowed for statistical purposes.

Order pronounced in the open court on 14.12.2022.

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