SHRI. SALEEM RAFIQ SARANG,PANVEL vs. DY CIT WARD 28(3), NAVI MUMBAI

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ITA 1078/MUM/2020Status: DisposedITAT Mumbai19 May 2022AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) should have made extra efforts to adjudicate the issue on merits instead of merely reiterating the AO's conclusions. Therefore, the appeal was remanded to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte without securing the assessee's presence, despite the assessee failing to comply with several notices. The CIT(A) confirmed the additions made by the AO without adjudicating on merits.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without proper adjudication on merits, and whether the assessee should be given an opportunity to present evidence.

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, ‘E‘ BENCH

For Appellant: Shri Satyaprakash Singh
For Respondent: Shri B.K. Bagchi
Hearing: 10/05/2022Pronounced: 19/05/2022

आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in A.Y.2012-13 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-26, Mumbai in appeal No.CIT(A)-26/IT-10153/2015-16 dated 12/12/2019 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 30/03/2015 by the ld. Dy.CIT 28(3), Mumbai (hereinafter referred to as ld. AO).

2.

At the outset, we find that the ld. CIT(A) has passed an order exparte without securing the presence of the assessee. It is a fact that assessee had been issued several notices and no compliance thereon was made by the assessee before the ld. CIT(A). However, considering the nature of additions made by the ld. AO, the ld. CIT(A) atleast should have taken extra efforts to adjudicate the issue on merits instead of merely reiterating the conclusions of the ld. AO and confirming the disallowances / additions. Hence, we deem it fit and appropriate to remand this appeal to the file of the ld. CIT(A) for denovo adjudication in accordance with law. The assessee is at liberty to furnish all the supporting evidences in support of the grounds of appeal, including filing of fresh evidences, if any. Needless to mention that assessee be given reasonable opportunity of being heard. The assessee is also directed not to take any adjournments before the ld. CIT(A) except due to exceptional or unavoidable circumstances. Accordingly, the grounds raised by the assessee are allowed for statistical purposes.

4.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced on 19/ 05 /2022 by way of proper mentioning in the notice board.

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