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Income Tax Appellate Tribunal, “B” BENCH, MUMBAI
आदेश / O R D E R महावीर ससुंह, न्याययक सदस्य/ PER MAHAVIR SINGH, JM:
This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-41, Mumbai in Appeal No. CIT(A)-41/IT-239/2013-14 dated 20.12.2017. The 2 | P a g e Nikunj Developers Assessment was framed by the Income Tax Officer, Ward- 24(1)(1), Mumbai (in short ITO / AO) for AY 2009-10 vide dated 19.12.2013, under section 143(3) read with section 263 of the Income-tax Act, 1961 (hereinafter ‘the Act’).
We have noticed from the grounds of appeal raised before us that the CIT(A) decided the issue ex-parte without providing the opportunity of being heard to the assessee and ignore the material placed before him. For this, assessee has raised the following ground: -
“1. The learned commissioner of income tax (Appeal) has erred in confusing the Assessment order without brining any material on record to revise the assessment order and ignoring the material place before him.”
At the outset, it is noticed that none was present from assessee’s side and this appeal is decided ex-parte qua the assessee.
We have noticed that the order of CIT(A) is ex-parte and even the CIT(A) confirmed the addition simply on the basis of AO’s finding. On query from the Bench, the learned Sr. Departmental Representative agreed that the matter can be remanded back to the file of the AO for fresh adjudication on