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

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.