HITESH MAFATLAL SHAH,MUMBAI vs. ITO 33 (1)(5), MUMBAI

ITA 6415/MUM/2019Status: DisposedITAT Mumbai05 April 2021AY 2007-082 pages

AI SummaryRemanded

What did the Tribunal hold?

The tribunal, while acknowledging the assessee's non-appearance, decided to grant another opportunity for the assessee to present their case. The impugned order was set aside and the matter was restored to the CIT(A) for re-adjudication.

What were the facts?

The assessee did not appear before the ITAT for the hearing of the appeal. The assessee had also failed to appear before the first appellate authority.

What were the issues?

Whether to dismiss the appeal due to non-appearance of the assessee, or to provide another opportunity for re-adjudication.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “H” BENCH, MUMBAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI RAVISH SOOD, JM

For Respondent: Shri Sumit Kumar- Ld. DR

O R D E R

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