AMBICO ENGINEERING INDIA PVT LTD,MUMBAI vs. DCIT 12(1)(1), MUMBAI

ITA 1398/MUM/2020Status: DisposedITAT Mumbai13 September 2021AY 2014-152 pages

AI SummaryRemanded

What did the Tribunal hold?

The tribunal set aside the ex-parte order and restored the appeal to the CIT(A)'s file. The assessee was given another opportunity to present their case, failing which the CIT(A) could adjudicate based on available material.

What were the facts?

The assessee appealed an ex-parte order passed by the CIT(A) due to their negligence in attending appellate proceedings. The assessee's representative assured the tribunal of their seriousness in prosecuting the appeal.

What were the issues?

Whether the assessee should be granted another opportunity to be heard despite previous negligence in attending appellate proceedings.

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 Appellant: Shri Satish Mody-Ld. AR

For Respondent: Shri Bajendra Kumar-Ld. Sr. DR

O R D E R

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