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Income Tax Appellate Tribunal, “D” BENCH, MUMBAI
आदेश / O R D E R भहावीय स िंह, उऩाध्मक्ष के द्वाया / PER MAHAVIR SINGH, VP: This appeal of assessee is arising out of the order of the Commissioner of Income Tax (Appeals)]-29, Mumbai, [in short CIT(A)], in dated 25.02.2019. The assessment was framed by the Income Tax Officer, Ward 19(3)(2), Mumbai (in short ITO/ AO), for the A.Y. 2015-16 vide order dated 29.12.2017 under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
“1. The Ld. Commissioner of Income Tax (Appeals) -29, Mumbai [hereinafter referred to as the “Ld. CIT(A)”] erred in passing the order ated 25.02.2019 upholding the assessment order passed by Ld. Income Tax Officer -18(3)(2), Mumbai [hereinafter referred to as the “Ld. CIT(A)] erred in passing the order dated 25.02.2019 upholding the assessment order passed by Ld. Income Tax Officer – 18(3)(2), Mumbai [hereinafter referred to as „Ld. Assessing Officer.] without appreciating the facts and circumstances of the case. Thus, the order dated 25.02.2019 passed by Ld. CIT(A) is bad in law and the same may be quashed.
Appellate order passed without affording an appropriate opportunity of being heard is bad in law and void-ab-initio. i. The Ld. CIT(A) erred in passing the order dated 25.02.2019 without affording the Appellant an appropriate opportunity of being heard. Hence, the appellate order dated 25.02.2019 is passed against the principle of natural justice. Thus, the same may be quashed and set aside.