SMT. CHANDNI N. HOTCHANDANI,THANE vs. ITO WARD 2(1), KALYAN, KALYAN

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ITA 862/MUM/2020Status: DisposedITAT Mumbai14 September 2021AY 2007-082 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT(A) to decide the case on merit after affording a reasonable opportunity of hearing to the assessee. The assessee was also directed to cooperate in the disposal of the appeal.

What were the facts?

The assessee's appeals were filed against an ex-parte order passed by the CIT(A). The assessee could not appear before the CIT(A) due to unavoidable reasons beyond their control.

What were the issues?

Whether the CIT(A) order was rightly passed ex-parte and if the assessee should be given an opportunity to present their case on merit.

AI-generated summary — verify with the full judgment below

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

Before: SHRI MAHAVIR SINGH & SHRI RAJESH KUMAR

For Appellant: Shri Sunil Rohra, A.R
For Respondent: Ms. Smita Verma, D.R
Hearing: 23.08.2021Pronounced: 14.09.2021

Per Rajesh Kumar, Accountant Member:

1.

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.

2.

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.

3.

In the result, both the appeals of the assessee are allowed.

Order pronounced in the open court on 14.09.2021.

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