M/S. IRISHMAN STEELS PVT. LTD (NOW MERGED WITH AZURA PROJECTS PVT. LTD),MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-12(1)(1), MUMBAI

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ITA 5442/MUM/2019Status: DisposedITAT Mumbai15 March 2021AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal, while acknowledging the assessee's non-appearance, decided to provide another opportunity for the assessee to present its case before the CIT(A) based on the principle of natural justice.

What were the facts?

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

What were the issues?

Whether the assessee should be given another opportunity to present its case despite repeated non-appearances before the 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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