M/S. N. CHANDRA GLOBAL INFOTAINMENT LTD,MUMBAI vs. ITO 16(1) (3) , MUMBAI

N Chandra Global Infotainment Ltd. ……………….………Appellant Sangeeta Cinema, Prathmesh Nagar, Datta Mandir Road, Malad (E), Mumbai 400 097 [PAN: AABCN6680P] Vs. Income Tax Officer 16(1)(3) Mumbai ……………………Respondent Appearances by None for the appellant Dr. Pratap Narayan Sharma for the respondent Date of concluding the hearing : 28.06.2022 Date of pronouncement : 27.09.2022 O R D E R Per Pramod Kumar, VP:

1. 1. By way of this appeal, the assessee appellant has called into question the correctness of the ex-parte order dated 20th March 2020 passed by the learned CIT(A) in the matter of assessment under section 143(3) r.w.s. 147 of the Income Tax Act 1961, for the assessment year 2011-12.

2. None appeared for the assessee but we have heard the learned Departmental Representative, perused the material on record and dully considered facts of the case in the light of the applicable legal position.

3. The learned Departmental Representative did not seriously oppose our suggestion of remitting the matter to the file of the learned CIT(A) for adjudication de novo after affording yet another opportunity of hearing to the assessee, as the impugned order is an ex-parte order passed at a time when covid pandemic had already begun. We are of the view that in the interest of substantial justice and on the facts of this case, it will be appropriate to remit the matter to the Assessment year: 2011-12 Page 2 of 2 file of the CIT(A) for fresh adjudication in accordance with the law, by way of a speaking order and after giving yet another opportunity of hearing to the assessee. We order, accordingly.