What did the Tribunal hold?

The Tribunal, while acknowledging the Revenue's submission, decided to provide the assessee with another opportunity to present their case before the CIT(A) based on the principle of natural justice.

The assessee did not appear before the ITAT for the hearing of the appeal. The Revenue requested for the dismissal of the appeal due to the assessee's non-appearance.

What were the issues?

Whether the appeal should be dismissed due to the assessee's non-appearance, or if another opportunity should be granted for adjudication.

Samir Dhirendra Tanna vs ITO | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: HON’BLE SHRI SAKTIJIT DEY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Ms. Smita Verma – Ld. Sr. DR

आयकर अपीलीय अधिकरण “एक-सदस्य मामला” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI माननीय श्री शक्तिजीत दे, न्याययक सदस्य एवुं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI SAKTIJIT DEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing Through Video Conferencing Mode) आयकरअपील सं./ (धििाारण वर्ा / Assessment Year: 2010-11) Samir Dhirendra Tanna ITO-33(3)(3) बिाम/ 401, Vallabh Kunj Pratyakshakar Bhavan Mathuradas Road, Kandivali (W) BKC Bandra East Vs. Mumbai – 400 067. Mumbai – 400 051. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAPT-7358-Q (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Assessee by : None Revenue by : Ms. Smita Verma – Ld. Sr. DR सुनवाई की तारीख/ : 17/03/2021 Date of Hearing घोषणा की तारीख / : 05/04/2021 Date of Pronouncement आदेश / O R D E R Per Manoj Kumar Aggarwal (Accountant Member)

SAMIR DHIRENDRA TANNA,MUMBAI vs. ITO 33 (3)(3), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments