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Income Tax Appellate Tribunal, “D” BENCH, MUMBAI
भहावीय स िंह, उऩाध्मक्ष / PER MAHAVIR SINGH, VP:
This appeal of Assessee is arising out of the order of the Commissioner of Income Tax (Appeals)]-38, Mumbai, [in short CIT(A)], in appeal No. CIT(A)-38/ITO-26(2)(5)/IT-512/2016-17 for AY 2013-14 dated 22.03.2019. The assessment was framed by the Income Tax Officer (in short ITO/ AO) Circle 26(2)(5), Mumbai for the A.Y. 2013-14 vide dated 28.03.2016 under section 143(3) of the Income-tax Act, 1961 (hereinafter ‘the Act’). Rajendra Anandrao Yadav; AY 13-14
At the outset, it is noticed that the order passed by CIT(A) is an ex-parte order. The appeal was fixed on 18.03.2019, 02.03.20219 and 15.03.2019 and appellate order was passed dated 22.03.2019. Even the Ld. Counsel pointed out that the order of CIT(A) is totally non-speaking and not discussed any facts. The disallowance has been confirmed by the CIT(A) on presumptions, assumptions, conjunctures and surmises and without allowing reasonable opportunity of being heard to assessee in violation of principles of natural justice. Hence, Ld. Counsel requested that let the order of First Appellate Authority i.e., the order of CIT(A) be set aside and appeal be remanded back to his file for fresh adjudication.
When this was pointed out to Ld. Sr. Departmental Representative, he fairly conceded the position and could not controvert the above submissions.
After hearing both the sides and going through the facts, we find that the order of CIT(A) is totally non-speaking and also ex-parte order. Hence, we set aside the order of CIT(A) and restore the matter back to his file for fresh adjudication, who will allow reasonable opportunity of being heard to assessee and will decide this appeal.
In the Result, the appeal of the assessee is allowed for statistical purposes. (भनोज कुभाय अग्रवार / MANOJ KUMAR AGGARWAL) (भहावीय स िंह /MAHAVIR SINGH) (रेखा दस्म / ACCOUNTANT MEMBER) (उऩाध्मक्ष / VICE PRESIDENT) भुिंफई, ददनािंक/ Mumbai, Dated 14.06.2021 ुदीऩ यकाय, व. ननजी चिव/ Sudip Sarkar, Sr.PS Rajendra Anandrao Yadav; AY 13-14 आदेश की प्रतिलऱपप अग्रेपषि/Copy of the Order forwarded to : 1. अऩीराथी / The Appellant 2. प्रत्मथी / The Respondent. 3. आमकय आमुक्त(अऩीर) / The CIT(A) 4. आमकय आमुक्त / CIT 5. ववबागीम प्रनतननचध, आमकय अऩीरीम अचधकयण, भुिंफई / DR, ITAT, Mumbai 6. गार्ा पाईर / Guard file. आदेशान सार/ BY ORDER, त्मावऩत प्रनत //// (उप/सहायक पुंजीकार/ व. तनजी सधिव) (Dy./Asst.