SHAHJAHAN IBRAHIM SHAIKH,MUMBAI vs. ITO 17(3), MUMBAI

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ITA 1586/MUM/2019Status: DisposedITAT Mumbai13 September 2021AY 2014-152 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) to decide the appeal on its merits, granting the assessee one more opportunity to present their case. The assessee was directed to cooperate with the proceedings.

What were the facts?

The assessee's appeal was decided ex-parte by the CIT(A) because the assessee did not appear on multiple occasions. The assessee's representative provided reasons for the non-appearance.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without considering the merits of the case, and if the assessee should be granted another opportunity to be heard.

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: Ms. Priti Shukla, A.R
For Respondent: Shri Sanjay J. Sethi, D.R
Hearing: 24.08.2021Pronounced: 13.09.2021

Per Rajesh Kumar, Accountant Member:

1.

The present appeal has been preferred by the assessee against the order dated 14.01.2019 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2014-15.

2.

After hearing both the parties and perusing the material on record, we find that the order has been passed ex-parte without considering the merits of the case as the assessee did not appear on the various opportunities granted by the first appellate authority. In the interest of justice and fairplay we earnestly feel that the assessee should be given one more opportunity to defend his case on merit before the first appellate authority as the ld AR has explained the reasons for non appearance before

2 Mr. Shahjahan Ibrahim Shaikh the ld CIT(A) despite various opportunities. Accordingly, we are inclined to restore the matter back to the Ld. CIT(A) with the direction to dispose of the same on merit. The assessee is also directed to co-operate in the appellate proceedings.

3.

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

Order pronounced in the open court on 13.09.2021.

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