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Income Tax Appellate Tribunal, “D” BENCH, MUMBAI
Before: HON’BLE SHRI AMARJIT SINGH, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
सुनवाई की तारीख/ : 10/02/2020 Date of Hearing घोषणा की तारीख / : 10/02/2020 Date of Pronouncement 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’] 2011-12 contest the order of Ld. Commissioner of Income-Tax (Appeals)-28, Mumbai, [in short referred to as ‘CIT(A)’], Appeal No.28/IT-153/ITO-17(3)(4)/2014-15 dated 17/07/2018 on certain grounds of appeal.
2 Rewachand RamchandanI HUF Assessment Year :2011-12 2. The assessee sought adjournment vide letter dated 10/02/2020 which was rejected by the bench in view of the fact that the impugned order is an ex-parte order and the assessee has raised a ground raising a plea of violation of principal of natural justice.
Facts on record would reveal that assessee being resident HUF was assessed u/s. 143(3) on 26/03/2014 wherein the income of the assessee was determined at Rs.176.88 Lacs after certain adjustments. Although the assessee preferred further appeal before Ld. CIT(A), however, it failed to make effective representation despite being provided with several opportunity of hearing which are already tabulated in the impugned order. Consequently, the action of Ld. AO was confirmed by Ld. CIT(A). Aggrieved the assessee is in further appeal before us.
Upon due consideration, we find that although the assessee has remained negligent in attending appellate proceedings, however, principal of natural justice demand that the assessee deserve another opportunity to make effective representation. Therefore, we remit the mater back to the file of Ld. CIT(A) for re-adjudication by way of speaking order with a direction to the assessee to substantiate his claim failing which Ld. CIT(A) shall be at liberty to dispose-off the appeal on the basis of material on record.
Resultantly, the appeal stands allowed for statistical purposes in terms of our above order.