M/S. EXPANSION INFRACON PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER-8(3)(4), MUMBAI

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ITA 870/MUM/2018Status: DisposedITAT Mumbai07 February 2022AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee did not represent the case properly before the Ld.CIT(A). For the sake of justice, the assessee should be given a proper opportunity to be heard.

What were the facts?

The assessee's appeal before the Ld.CIT(A) was dismissed due to non-representation. The Ld.CIT(A) disposed of the appeal based on available material without adjudicating on merits.

What were the issues?

Whether the Ld.CIT(A) was justified in dismissing the appeal for non-prosecution without a proper opportunity to the assessee.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, VIRTUAL COURT

Before: SHRI C.N. PRASAD, HONBLE & SHRI S. RIFAUR RAHMAN, HONBLEShri B.K. Bagchi

For Respondent: Shri B.K. Bagchi
Hearing: 10.11.2021Pronounced: 07.02.2022

O R D E R PER S. RIFAUR RAHMAN (AM)

1.

This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals) – 14, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 28.02.2017 for the A.Y.2012-13.

(A.Y: 2012-13) M/s. Expansion Infracon Pvt. Ltd., 2. At the time of hearing it is brought to our notice that assessee has not represented the case before the Ld.CIT(A) and Ld.CIT(A) dismissed the appeal filed by the assessee relying on the decision in the case of B.N.Bhattarcharji and Anr. [118 ITR 461] and disposed the appeal on the basis of the material available on record. We observed that Ld.CIT(A) has not dealt the issue on merits due to non-prosecution and proper material before him.

3.

After considering the submissions of both the parties in our considered view the assessee has not represented the case properly before the Ld.CIT(A) and Ld.CIT(A) has decided the issue based on the information available on record. In our considered view for the sake of justice assessee has to be given proper opportunity and accordingly we remit this issue back to the file of the Ld.CIT(A) to adjudicate the issue after giving adequate opportunity of being heard to the assessee. At the same time, we direct the assessee to represent the case properly before the Ld.CIT(A) without seeking unwanted adjournments. With the above direction we remit this issue back to the file of the Ld.CIT(A) and accordingly, grounds raised by the assessee is allowed for statistical purpose.

(A.Y: 2012-13) M/s. Expansion Infracon Pvt. Ltd., 4. In the result, appeal filed by the assessee is allowed for statistical purpose.

Order pronounced on 07.02.2022 as per Rule 34(4) of ITAT Rules by placing the pronouncement list in the notice board.

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