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Income Tax Appellate Tribunal, “B” BENCH, MUMBAI
Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year [AY] 2014-15 contest ex-parte order of Ld. Commissioner of Income-Tax (A)-16, Mumbai [CIT(A)], Appeal No.CIT(A)-16/10750/DCIT- 9(2)(1)/2016-17 dated 30/05/2019 which has confirmed the interest disallowance of Rs.2,73,759/- as made by Ld. Assessing Officer while framing an assessment u/s 143(3) on 30/11/2016.
It is discernible from impugned order that the assessee failed to attend appellate proceedings despite being provided with several Brandzstorm India Marketing Private Limited Assessment Year: 2014-15 opportunities of hearing as noted in opening para of the impugned order. In the absence of any further evidences / arguments, the disallowance was confirmed by Ld.CIT(A). Aggrieved, the assessee is in further appeal before us wherein we find similar situation and none has appeared for assessee. The Ld DR pleaded for dismissal of the appeal. However, keeping in view the principle of natural justice, the bench deems it fit to provide another opportunity to the assessee to substantiate his case. Therefore, we set-aside the impugned order and restore the matter back to the file of Ld. CIT(A) for re-adjudication after providing another opportunity of hearing to the assessee. The assessee, in turn, is directed to substantiate his claim failing which Ld. CIT(A) shall be at liberty to proceed with adjudication on the basis of material on record.
The appeal stands allowed for statistical purpose.
Order pronounced on 03rd March, 2021 Sd/- Sd/- (Mahavir Singh) (Manoj Kumar Aggarwal) उपा�� / Vice President लेखा सद� / Accountant Member मुंबई Mumbai; िदनांक Dated : 03/03/2021 Sr.PS, JaisyVarghese आदेशकी�ितिलिपअ�ेिषत/Copy of the Order forwarded to : अपीलाथ�/ The Appellant 1. ��थ�/ The Respondent 2.