What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) for fresh adjudication. The CIT(A) was directed to provide a reasonable opportunity of hearing to the assessee, serving notice through both email and the address mentioned in Form No. 35.

The assessee's appeal was dismissed ex-parte by the CIT(A) as the assessee failed to appear despite receiving notices via email. The assessee contended that an effective opportunity of hearing was not granted.

What were the issues?

Whether the assessee was granted an effective opportunity of hearing by the CIT(A) before passing an ex-parte order.

Connect Capital Pvt Ltd. vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI

Before: SHRI VIKAS AWASTHY & SHRI MANOJ KUMAR AGGRAWAL.

For Respondent: Shri Sanjay J. Sethi

Assessee by : None Revenue by : Shri Sanjay J. Sethi सुनवाई की तारीख/ : 08/06/2021 Date of Hearing घोषणा की तारीख / : 08/06/2021 Date of Pronouncement आदेश/ ORDER PER VIKAS AWASTHY, J.M: This appeal by the assessee is directed against the ex-parte order of Commissioner of Income Tax (Appeals)-20, Mumbai [in short ‘the CIT(A)’] dated 16/10/2019 for the assessment year 2014-15.

The assessee in appeal has assailed the impugned order inter-alia on the ground that effective opportunity of hearing was not granted to the assessee.

A perusal of the impugned order shows that the CIT(A) had issued notices of hearing to the assessee on three occasions through e-mail provided in Form No.35. The assessee failed to appear before the CIT(A) despite service of notice through e-mail. In the absence of any contrary material, the CIT(A) confirmed the findings of Assessing Officer and dismissed the appeal of assessee in an ex-parte proceedings.

Taking into consideration entirety of facts, we deem it appropriate to restore this appeal to the file of CIT(A) for denovo adjudication after affording reasonable opportunity of hearing to the assessee, in accordance with law. The CIT(A) shall serve notice to the assessee on the address mentioned in Form No.35 in addition to notice through e-mail. The assessee on receipt of notice shall appear before the First Appellate Authority, without fail. The impugned order is set-aside and the appeal of assessee is allowed for statistical purpose, in the terms aforesaid.

In the result, appeal by the assessee is allowed for statistical purposes. Order pronounced in the open Court on Tuesday, the 8th day of June, 2021.

CONNECT CAPITAL PVT LTD.,MUMBAI vs. ITO 12 (1)(4), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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