HARISH BABULAL CHANDAN,MUMBAI vs. ITO - 19(1)(5), MUMBAI

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ITA 1451/MUM/2020Status: DisposedITAT Mumbai05 November 2021AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal found that the assessee was not given a reasonable opportunity to be heard regarding the enhancement notice. Therefore, the CIT(A)'s order was set aside.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex parte. The CIT(A) also issued a notice of enhancement shortly before deciding the appeal.

What were the issues?

Whether the CIT(A) provided a reasonable opportunity of being heard to the assessee before passing an ex parte order and issuing a notice of enhancement.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 251(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI

Before: SHRI MAHAVIR SINGH

For Appellant: Shri Rajkumar Singh
For Respondent: Shri Vivek Perampurna
Hearing: 28/10/2021Pronounced: 05/11/2021

This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-30, Mumbai (in short ‘CIT(A)’) in Appeal No. CIT(A)-30/ 19(1)(5)/11443/2015-16 dated 06.12.2019. The assessment was framed by Income Tax Officer – 19(1)(5), Mumbai for Assessment Year 2009-10 vide his order dated 14.03.2015 under Section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

At the outset, the learned counsel for the assessee stated that the CIT(A) has passed an ex parte order and also issued notice of enhancement under Section 251(1)(a) of the Act on the last date of hearing, i.e. 21.11.2019.

Harish Babulal Chandan According to the learned counsel, the CIT(A) decided the appeal ex parte without allowing reasonable opportunity of being heard to the assessee. When these facts were confronted to the learned Sr. DR, he stated that the matter can be restored back to the file of the CIT(A).

3.

After hearing both the sides and going through the facts and circumstances of the case, I noticed that the CIT(A) has decided the appeal ex parte. Even though numerous opportunities were given to the assessee, but as regards the enhancement notice, which was issued on 21.11.2019, it seems that assessee was not allowed reasonable opportunity of being heard as the appeal was decided on 06.12.2019. Hence, I set aside the order of CIT(A) and remand the matter back to his file for afresh adjudication including the enhancement of income.

4.

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

Order pronounced in the open court on 5th November, 2021.

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