What did the Tribunal hold?

The Tribunal, considering the principles of natural justice, decided to grant the assessee another opportunity to be heard. The matter was restored to the CIT(A) for fresh adjudication.

The assessee failed to appear before the CIT(A) and the ITAT despite multiple opportunities. The Revenue requested the dismissal of the appeal.

What were the issues?

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

Jaswant J Shah vs ACIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: HON’BLE SHRI VIKAS AWASTHY, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Respondent: Shri Pratap Singh-Ld.CIT-DR

आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year [in short referred to as ‘AY’] 2012-13 contest the order of Ld. Commissioner of Income-Tax (Appeals)-30, Mumbai [in short referred to as ‘CIT(A)’], Appeal No.CIT(A)-30/ACIT-19(2)/237/15-16, dated 17/01/2019 which has confirmed the assessment made by Ld. AO u/s 143(3) vide order dated 31/03/2015.

Jaswantlal J. Shah Assessment Year: 2012-13 2. The reason for confirmation of assessment is that the assessee failed to appear before learned first appellate authority despite being provided with several opportunities of being heard as noted by Ld. CIT(A) in para-4 of the appellate order. Similar is the position before us wherein the assessee has remained absent. The Ld.CIT-DR, under the circumstances, urged for dismissal of appeal.

After going though case records, we observe that though the assessee has remained negligent in attending the appellate proceedings, however, keeping in view the principles of natural justice, we deem it fit to grant another opportunity of hearing to the assessee. Hence, the matter stand restored back to the file of Ld. CIT(A) for fresh adjudication after providing another opportunity of hearing to the assessee. The assessee, in turn, is directed to substantiate his case failing which Ld. CIT(A) shall be at liberty to dispose-off the appeal on the basis of material on record.

The appeal stands allowed for statistical purposes in terms of our above order. Order pronounced on 10th February, 2021. Sd/- Sd/- (Vikas Awasthy) (Manoj Kumar Aggarwal) �याियक सद�य / Judicial Member लेखा सद� / Accountant Member मुंबई Mumbai; िदनांक Dated : 10/02/2021 Sr.PS, Kasarla Thirumalesh आदेशकी�ितिलिपअ�ेिषत/Copy of the Order forwarded to : अपीलाथ�/ The Appellant 1. ��थ�/ The Respondent 2. आयकरआयु�(अपील) / The CIT(A) 3. आयकरआयु�/ CIT– concerned 4. िवभागीय�ितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Mumbai 5. गाड�फाईल / Guard File 6.

Jaswantlal J. Shah Assessment Year: 2012-13

JASWANT J SHAH,MUMBAI vs. ASST CIT, 19(2), MUMBAI

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