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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 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.
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.
In the result, the appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 13.09.2021.