M/S. JAGALA REALITY AND FINANCE PVT. LTD,MUMBAI vs. INCOME TAX OFFICER 12(3)(1), MUMBAI

ITA 5439/MUM/2019Status: DisposedITAT Mumbai15 March 2021AY 2010-112 pages

AI SummaryRemanded

What did the Tribunal hold?

The tribunal, while acknowledging the Revenue's plea, decided to provide the assessee with another opportunity for a hearing before the CIT(A) based on the principle of natural justice. The impugned order was set aside and the matter was restored for re-adjudication.

What were the facts?

The assessee did not appear for the hearing 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 to dismiss the appeal due to non-appearance of the assessee, or to provide another opportunity for hearing.

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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