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Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI
Before: SHRI MAHAVIR SINGH & SHRI RAJESH KUMAR
Per Rajesh Kumar, Accountant Member:
The above titled appeals have been preferred by the assessee against the even order dated 01.10.2013 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment years 2007-08 & 2008-09.
At the time of hearing it was brought to our notice that the order framed by the first appellate authority is ex-parte order without considering the merit of the case. It was submitted before us that assessee could not appear or attend before the Ld. CIT(A) due to unavoidable reasons which are beyond the control of the assessee. Accordingly, we are inclined to restore the issue to the file of the Ld. CIT(A) to decide the issue on merit after
2 Smt. Chandni N. Hotchandani affording a reasonable opportunity of hearing to the assessee. The assessee is also directed to co-operate for disposal of appeal before the Ld. CIT(A) by presenting her case on merit.
In the result, both the appeals of the assessee are allowed.
Order pronounced in the open court on 14.09.2021.