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Income Tax Appellate Tribunal, MUMBAI BENCH “ A”, MUMBAI
This appeal by the assessee is directed against an ex-parte order of Commissioner of Income Tax(Appeals), National Faceless Appeal Centre, Delhi [in short 'the CIT(A) ’] dated 11/11/2021, for the assessment year 2012-13.
We find that the CIT(A) had issued notices to the assessee for hearing of the appeal fixed for 13/01/2021, 13/09/2021 and finally on 11/10/2021. In response to the said notices the assessee failed to make any submissions before the CIT(A) nor any letter seeking adjournment was purportedly filed by the assessee. The CIT(A) dismissed the appeal in-limine for want of submissions.
The assessee in appeal before us has inter-alia assailed order of CIT(A) passed in ex-parte proceedings. Taking into consideration entirety of facts we restore this appeal to the file of CIT(A) for denovo adjudication on merits after affording reasonable opportunity of hearing to the assessee, in accordance with law.
The assessee is directed to make submissions before the CIT(A) after service of notice, without fail. In case the assessee fails to respond to the notice issued by CIT(A), the CIT(A) shall be at liberty to take adverse view on assessee’s non-compliance.
In the result, appeal by assessee is allowed for statistical purpose, in the terms aforesaid.
Order pronounced in the open court on Wednesday the 11th day of May, 2022.