NITIN JANARDAN PACHPUTE ,MUMBAI vs. ITO, WARD, 23(2)(1), , MUMBAI

PDF · subscribers
ITA 3399/MUM/2024Status: DisposedITAT Mumbai30 January 2025AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in the interest of natural justice, set aside the ex-parte order of the CIT(A). The case was restored to the CIT(A)'s file for fresh adjudication after providing the assessee with an adequate opportunity to be heard.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A) for AY 2018-19. The assessee's representative submitted that notices from the CIT(A) were missed due to being sent via the ITBA portal.

What were the issues?

Whether the CIT(A) order passed ex-parte without proper notice to the assessee is sustainable. The need to provide an opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 56(2)(x)

AI-generated summary — verify with the full judgment below

The assessee has filed this appeal challenging the order dated 31-05-2024 passed by the Ld CIT(A), NFAC, Delhi and it relates to the Assessment Year (AY.) 2018-19. The issue urged herein is the addition made u/s 56(2)(x) of the Act.

2.

At the outset, we notice that the Ld CIT(A) has passed an ex-parte order, since the assessee did not respond to the notices issued by him. The Ld A.R submitted that the notices were sent through ITBA portal and the same has escaped the attention of the assessee. Accordingly, the Ld A.R prayed that the assessee may be provided with one more opportunity to present his case properly before the Ld CIT(A).

3.

We heard Ld D.R and perused the record. Having regard to the submissions made by Ld A.R, we are of the view that, in the interest of natural justice, the assessee may be provided with one more opportunity to present his case properly before the Ld CIT(A). Accordingly, we set aside the order passed by the Ld 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 the assessee to fully co-operate with the Ld CIT(A) for expeditious disposal of the appeal.

4.

In the result, the appeal filed by the assessee is treated as allowed.

More judgments on Section 56(2)(x)

All 565 judgments and leading authorities on Section 56(2)(x) →

Recent GST High Court judgments

Search GST case law →