M/S GUDDI IMPEX PVT LTD.,MUMBAI vs. ITO WARD 12 (2)93), MUMBAI

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ITA 7951/MUM/2019Status: DisposedITAT Mumbai08 June 2021AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, while acknowledging the assessee's negligence, set aside the impugned order to uphold the principle of natural justice. The appeal was restored to the CIT(A) for a fresh adjudication after providing the assessee with a reasonable opportunity to be heard.

What were the facts?

The assessee failed to appear before the CIT(A) despite multiple opportunities, leading to the confirmation of an addition of Rs. 25 Lacs made by the AO. The assessee sought another opportunity, citing sufficient cause for non-appearance.

What were the issues?

Whether the assessee should be granted another opportunity to present their case before the appellate authority after failing to appear earlier.

Which sections of the Income-tax Act were involved?

Section 68,Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: HON’BLE SHRI VIKAS AWASTHY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

Hearing: 08/06/2021Pronounced: 08/06/2021

आयकर अपीलीय अिधकरण “एक-सद" मामला ” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI माननीय "ी िवकास अव"थी, "याियक सद"य एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI VIKAS AWASTHY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ (िनधा"रण वष" / Assessment Year: 2011-12) M/s. Guddi Impex Private Ltd. ITO-Ward-12(2)(3) C/o. Ramnivas B. Somany Aaykar Bhawan, M.K. Road बनाम/ Konark Synthetics Ltd. Churchgate Patel Nagar, M.G. Cross Road Mumbai-400 020 Vs. 304, Jeevan Sapna, Kandivali(W) Mumbai-400 067 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AABCG-0352-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri Sumit Mantri-Ld.AR ""थ"कीओरसे/Respondent by : Shri Sanjay Sethi-Ld.DR सुनवाईकीतारीख/Date of Hearing : 08/06/2021 घोषणाकीतारीख /Date of Pronouncement : 08/06/2021 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member): -

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