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

IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI “B” BENCH : MUMBAI

BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER
AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER
Assessment Year : 2018-19

Nitin Janardan Pachpute,
Flat No. 5, 2nd Floor,
Phalaa Shruti,
KC Marg, Bandra (W)
Mumbai
PAN : APYPP7202C vs.
ITO, Ward-23(2)(1),
Piramal Chambers,
Lalbaugh,
Mumbai.

(Appellant)

(Respondent)

For Assessee : Shri Prashant Ghumare
For Revenue : Ms. Monika H. Pande

Date of Hearing : 29-01-2025
Date of Pronouncement : 30-01-2025

PER B.R. BASKARAN, A.M :

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 2
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.

Order pronounced in the open court on 30-01-2025 [SANDEEP SINGH KARHAIL] [B.R. BASKARAN]
JUDICIAL MEMBER ACCOUNTANT MEMBER

Mumbai,
Dated: 30-01-2025

TNMM

3
Copy to :

1)
The Appellant
2)
The Respondent
3)
The CIT concerned
4)
The D.R, ITAT, Mumbai
5)
Guard file

By Order

Dy./Asst.