M/S DATABASE TRADING PVT LTD,MUMBAI vs. ACIT, CIRCLE-12(2)(1) PRESENTLY ACIT, CC-7(2), MUMBAI

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ITA 708/MUM/2022Status: DisposedITAT Mumbai28 July 2022AY 2017-182 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) order was passed without hearing the assessee, which is a violation of natural justice. Therefore, the impugned order was set aside.

What were the facts?

The assessee's appeal against an ex-parte order of the CIT(A) was heard. The assessee argued that the CIT(A) passed the order without hearing them, violating natural justice.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without affording an opportunity of hearing to the assessee is valid and in accordance with the principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI ABY T. VARKEY, JM & SHRI GAGAN GOYAL, AM

For Appellant: Shri Prateek Jha/Dr. Prayag Jha
Hearing: 21/07/2022Pronounced: 28/07/2022

O R D E R

PER ABY T. VARKEY, JM:

1.

This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-49, Mumbai dated 28.02.2022 for assessment year 2017-18.

2.

At the outset, the Ld. AR of the assessee brought to our notice that this was an ex-parte order passed by the Ld. CIT(A). According to the Ld. AR, the date of hearings were fixed in January & February, 2022 and the assessee was out of station and therefore could not attend the hearing and therefore, sought adjournment. However, the Ld. CIT(A) has brushed aside the request of the assessee and has passed the impugned order, which according to Ld. AR is in violation of natural justice and therefore wants us to set aside the impugned order. 3. Having gone through the exparte order of the Ld. CIT(A), we note that the Ld. CIT(A) has passed the order without hearing the assessee which is per-se in violation of the natural justice. Therefore,

Database Trading we on this short point, are inclined to set aside the impugned order of the Ld. CIT(A) and direct the Ld. CIT(A) to decide the grounds of appeal of the assessee as per section 250(6) of the Income Tax Act, 1961 (hereinafter “the Act”) after hearing the assessee in accordance to law. Needless to say that the assessee should be diligent and appear before the Ld. CIT(A) on the dates fixed for hearing and file the documents/written submission in support of its grounds of appeal if advised to do so.

4.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this 28/07/2022.

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