ANURADHA REAL ESTATE DEVELOPERS PVT LTD.,MUMBAI vs. ITO WARD 12 (1), MUMBAI

By way of this appeal, the assessee-appellant has challenged the correctness of the exparte order dated 07.05.2019, passed by the CIT(A)-20, Mumbai, in the matter of assessment under section 143(3) of the Income Tax Act, 1961, for the assessment year 2015- 16.

It is noted that the order passed by the ld. CIT(A) is an exparte order. The assessee has submitted by way of an Affidavit dated 16.01.2020 that the notice of hearing dated 22.04.2019 was never received by the assessee and, therefore, he could not comply with the Assessment Year:2015-16 Page 2 of 3 notice. He has submitted that in the event of the matter being sent back to the ld. CIT(A), he will ensure scrupulous compliance with the notice of hearing.

The Ld. DR has not raised any objection on the request of the ld. Counsel for the assessee.

We have heard both the parties and perused the materials available on record. We are of the considered view that the Ld. CIT(A) has passed an exparte order and that the assessee’s non compliance is due to no notice having been received by him. Clearly thus, the ld. CIT(A) has passed an exparte order without giving sufficient opportunity of being heard. In the interest of justice, we are of the view that the request of the assessee's counsel deserve to be accepted. Hence, we accept the request of the Ld. Counsel for the assessee and accordingly, set aside the issues in dispute to the file of the Ld. CIT(A) with the directions to decide the issues in dispute afresh, after giving adequate opportunity of being heard to the assessee.