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Income Tax Appellate Tribunal, “SMC” Bench, Mumbai
The assessee has filed this appeal challenging the order dated 23.5.2019 passed by learned CIT(A)-40, Mumbai and it relates to A.Y. 2013-14. The assessee is aggrieved by the decision of learned CIT(A) in confirming the disallowance made by the Assessing Officer in the assessment order.
We have heard the parties and perused the record. We noticed that the learned CIT(A) has passed the order ex-parte, even though learned CIT(A) has mentioned that learned AR of the appellant has filed submissions before him. We noticed that learned CIT(A) has not discussed anything on the submissions so made by learned AR of the assessee. Accordingly, we are of the view that all the issues contested before us require fresh adjudication at the end of the learned CIT(A). Accordingly, we set aside the order passed by learned CIT(A) and restore all the issues to his file for adjudicating them afresh, after affording adequate opportunity of being heard to the assessee. We also direct
2 Liladhar Ravji Majethia the assessee to fully cooperate with learned CIT(A) for expeditious disposal of the appeal.
In the result, appeal filed by the assessee is treated as allowed for statistical purposes.
Order pronounced in the open court on 23.08.2022.