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Income Tax Appellate Tribunal, “E”, BENCH MUMBAI
Before: SHRI M.BALAGANESH, AM & SHRI RAM LAL NEGI, JM
आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in A.Y.2013-14 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-48, Mumbai in appeal No.CIT(A)-48/IT-446/ACIT-21(3)/2018-19 dated 30/07/2018 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 09/02/2016 by the ld. Asst. Commissioner of Income Tax – 21(3), Mumbai (hereinafter referred to as ld. AO).
We find that the assessee had raised a preliminary ground of seeking one more opportunity before the ld. CIT(A) for enabling him to M/s. The Enterprise appraise the entire facts on record as admittedly the order of the ld. CIT(A) was decided exparte. We find that the reasoning given by the ld. AR for his non-appearance before the ld. CIT(A) was bonafide and accordingly, we deem it fit and appropriate to remand this appeal to the file of the ld. CIT(A) for denovo adjudication on merits. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is also directed to co-operate with the ld. CIT(A) for expeditious disposal of the appeal and not to take any adjournment except due to exceptional or bonafide circumstances. Accordingly, the grounds raised by the assessee are allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on this 27/11/2019