THE ENTERPRISE,MUMBAI vs. ACIT- 21 (3), MUMBAI

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ITA 5477/MUM/2018Status: DisposedITAT Mumbai27 November 2019AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal remanded the appeal back to the CIT(A) for a fresh adjudication on merits. The assessee was directed to cooperate for expeditious disposal.

What were the facts?

The assessee sought an opportunity to present facts before the CIT(A), but the appeal was decided ex-parte. The assessee's representative's absence was deemed bonafide.

What were the issues?

Whether the CIT(A) erred in deciding the appeal ex-parte without providing a reasonable opportunity to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E”, BENCH MUMBAI

Before: SHRI M.BALAGANESH, AM & SHRI RAM LAL NEGI, JM

For Appellant: Shri Rakesh Milwani
For Respondent: Shri Amit Pratap Singh
Hearing: 27/11/2019Pronounced: 27/11/2019

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).

2.

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.

3.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on this 27/11/2019

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