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Income Tax Appellate Tribunal, MUMBAI BENCH “D”, MUMBAI
Before: SHRI VIKAS AWASTHY & SHRI AMARJIT SINGH.
Assessee by : None Revenue by : Shri Pankaj Kumar ,Sr.AR-CIT सुनवाई की तारीख/ : 07/12/2021 Date of Hearing घोषणा की तारीख / : 07/12/2021 Date of Pronouncement आदेश/ ORDER
PER VIKAS AWASTHY, JM:
This appeal by the assessee is directed against an ex-parte order by the Commissioner of Income Tax (Appeals)-3, Thane [ in short ‘the CIT(A)’] dated 27/12/2016 for the assessment year 2012-13.
The primary objection raised by the assessee in the grounds of appeal against the impugned order is that the CIT(A) has dismissed the appeal without giving sufficient opportunity of hearing to the assessee/ appellant.
(A.Y.2012-13) 3. A perusal of the impugned order shows that the CIT(A) had issued notices to the assessee on five occasions during the period starting from January, 2016 to December, 2016. Except once neither the assessee nor any authorized representative of the assessee appeared to attend the proceedings. The only occasion when authorized representative of the assessee, appeared was in response to the first notice dated 28/01/2016. The ld.Authorized Representative of the assessee appeared and filed letter requesting for early hearing of the appeal. In grounds of appeal before the Tribunal, the assessee has attributed non-attendance of the assessee before the CIT(A) to prolonged illness of the appellant.
4. A perusal of the appeal file shows that the appeal was filed in 2017 and thereafter, none appeared to represent the assessee despite repeated notices. The notices for hearing were sent to the assessee/appellant through RPAD on the address furnished in Form-36. Neither the notices were received back unserved from Postal Authorities nor acknowledgement of service of notice is available on record. Taking into consideration entirety of facts we are of the considered view that an opportunity of hearing be given to the assessee to defend appeal before the First Appellate Authority.
Without commenting on merit of the issues raised in grounds of appeal by the assessee / appellant, this appeal is restored back to the file of CIT(A) for adjudication on merits after affording reasonable opportunity of hearing to the assessee, in accordance with law. The assessee on service of notice shall appear before the CIT(A) and co- operate in appellate proceedings. The impugned order is set aside and appeal by the assessee is allowed for statistical purposes.
Order pronounced in the open Court on Tuesday, the 7th day of December, 2021.