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Income Tax Appellate Tribunal, “A” BENCH, MUMBAI
Before: SHRI PRAMOD KUMAR & SHRI PAVAN KUMAR GADALE
PER PAVAN KUMAR GADALE - JM:
The assessee has filed an appeal against the order of Commissioner of Income Tax (Appeals) - 4, Mumbai, passed u/s. 143(3) and 250 of the Income Tax Act, 1961.
Alcoa Trading Pvt Ltd., Mumbai. - 2 - 2. At the time of Hearing, The LdAr Submitted that, the LdCIT(A) has passed an ex parte order, as the assessee has not attended the hearing due to some reasons and prayed for one more opportunity of hearing to substantiate the case with details. Contra, the LdDR has no serious objections. We heard the rival submissions and perused the material on record, considering the facts and circumstances and the order of the LdCIT(A),we find that the assessee could not substantiate with the evidences in respect of the claims made in the return of income.Therefore to meet the ends of justice, we provide one more opportunity of hearing to the assessee with the consent of the both the parties. Accordingly, the disputed issues are restored to the file of the LdCIT(A) for adjudication on merits and to pass a speaking order. The assessee should be provided adequate opportunity of hearing and shall cooperate in submitting the information for early disposal of the appeal. We allow the grounds of appeal of the assessee for statistical purposes.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Alcoa Trading Pvt Ltd., Mumbai. - 3 - Order pronounced in the open court on 18.12.2020