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Income Tax Appellate Tribunal, “D” BENCH, MUMBAI
Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by confirmation of certain addition on account of alleged bogus purchases for Assessment Year (AY) 2011-12, the assessee is in further appeal before us. Though none appeared for assessee, however, after going through impugned order, it could be observed that the assessee could not effectively substantiate his stand before first appellate authority which resulted into confirmation of action of Ld. AO with enhancement. The impugned order is an ex-parte order.
The Ld. Sr. DR pleaded for dismissal of appeal. However, keeping in view the principle of natural justice, the bench deem it fit to grant another opportunity to the assessee to defend his stand. Accordingly, the issue is set-aside to Ld. CIT(A) for de-novo adjudication with a direction to the assessee to substantiate his stand failing which Ld. CIT(A) shall be at liberty to proceed with the adjudication of the appeal.
The appeal stand allowed for statistical purposes. Order pronounced on 01st June, 2021.