M/S. AIRPORT P. LTD.,MUMBAI vs. THE CIT (A)-4, MUMBAI
ITA 1555/MUM/2020Status: DisposedITAT Mumbai14 September 2021AY 2016-173 pages
AI SummaryRemanded
What did the Tribunal hold?
The ITAT, while concurring with the Revenue's submission for dismissal due to non-appearance, granted another opportunity to the assessee on principles of natural justice. The impugned order was set aside, and the appeal was restored to the CIT(A) for re-adjudication.
What were the facts?
The assessee failed to appear before the CIT(A) and the ITAT. The ITAT noted the assessee's negligence in attending appellate proceedings.
What were the issues?
Whether the appeal should be dismissed due to the assessee's non-appearance before appellate authorities, or if a fresh opportunity should be granted.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH, MUMBAI
Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
For Respondent: Shri Brajendra Kumar- Ld. Sr. DR
O R D E R
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