SEJ DEVELOPERS PVT LTD.,MUMBAI vs. DY CIT CC 5 (2), MUMBAI
What did the Tribunal hold?
The Tribunal, while acknowledging the assessee's negligence, decided to grant another opportunity of hearing in the interest of natural justice. The impugned order was set aside, and the appeal was restored to the CIT(A) for re-adjudication.
What were the facts?
The assessee failed to appear for the hearing before the ITAT, and had also not appeared before the CIT(A) despite multiple opportunities. The Revenue requested for dismissal of the appeal.
What were the issues?
Whether the appeal should be dismissed due to the assessee's non-appearance, or if another opportunity for hearing should be granted.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “E” BENCH, MUMBAI
Before: HON’BLE SHRI VIKAS AWASTHY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
O R D E R
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