SIDHESH FILMS P. LD.,MUMBAI vs. ITO-16(1)(4), MUMBAI

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ITA 131/MUM/2021Status: DisposedITAT Mumbai26 August 2022AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) may have sent notices to an incorrect address, thus not providing the assessee an opportunity to be heard. The matter was remitted back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee appealed to the CIT(A) but claims notices were not sent to the correct address. The ITAT noted that the address in Form 35 was different from the one used by the CIT(A).

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without providing the assessee an opportunity to present their case due to incorrect service of notices.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI „D‟ BENCH, MUMBAI

Per Pramod Kumar, VP: 1. By way of this appeal, the assessee appellant has challenged the correctness of order dated 9th December, 2019 passed by the learned CIT(A) in the matter of assessment under section 143(3) of the Income Tax Act, 1961, for the assessment year 2009-10.

2.

In the first ground of appeal, the assessee has raised the following grievance :

1.

“1. The ld CIT(A) erred in facts and circumstances of the case and in law in dismissing the appeal without providing opportunity to present the case as notices were not ostensibly sent to the address mentioned in form 35.”

3.

On a perusal of material on record, we find that the address given in Form 35 filed before the CIT(A) is indeed different from the address which is stated in learned CIT(A)’s order and it

ITA No.: 131/Mum/2021 Assessment year: 2009-10 Page 2 of 2 would thus indeed seem that the notices of hearing may have been sent to the same address. Learned Departmental Representative does not dispute this position, save and except for relying upon the stand of the learned CIT(A).

4.

In view of the above position, we deem it fit and proper to remit the matter to the file of the learned CIT(A) for adjudication de novo after giving yet another opportunity of hearing to the assessee, in accordance with the law and by way of a speaking order. We direct so. As the matter has been remitted to the file of the learned CIT(A) for fresh adjudication, all other grievances on merits need not be adjudicated upon at this stage. These grounds of appeal are, as of now, infructuous.

5.

In the result, the appeal is allowed for statistical purposes in the terms indicated above. Pronounced in the open court today on the 26th August 2022.

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