MR. VISHAL INDERLAL GERELA,MUMBAI vs. ITO 23(3)(4), MUMBAI

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ITA 5430/MUM/2019Status: DisposedITAT Mumbai15 March 2021AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee did not appear before the ITAT. The Revenue requested the dismissal of the appeal. The assessee had also failed to appear before the first appellate authority.

What were the issues?

Whether the assessee should be granted another opportunity to present their case despite repeated non-appearances before appellate authorities.

AI-generated summary — verify with the full judgment below

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

Per Manoj Kumar Aggarwal (Accountant Member)

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