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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI R.C. SHARMA
आदेश / O R D E R PER R.C. SHARMA(A.M.): This is an appeal by the assessee against the ex-parte order of the CIT(A) for the A.Y 2009-10, in the mater order passed u/s 143(3) of the Act.
It was argued by the Ld.AR that CIT(A) has dismissed the assessee’s appeal without giving due opportunity of . Relishman Lifestyle Pvt Ltd, Mumbai. - 2 - hearing, in so far there was no prima-facie mistake in the order passed by the A.O u/s 143(A) of the Act. Our attention also invited to the copy of adjournment petition dated 20..6.2018 filed before the CIT(A).
I have been considered rival contentions and found that the CIT(A) has dismissed the appeal by passing order qua ex-party. Before the CIT(A) assessee has filed adjournment petition on the ground that Mr. Vijay P Daiya, Advocate is suffering from Anaemic conditions due to fall of hemoglobin as minor thalasemia has been detected and he is under treatment since last two months.
However, CIT(A) did not grant the adjournment and decided the appeal ex-parte.
In the substantial interest of natural justice and considering the reasons for adjournment, I set aside the ex- parte order of CIT(A) and matter is restored back to his file . Relishman Lifestyle Pvt Ltd, Mumbai. - 3 - for deciding the case after giving due opportunity to the assessee. Assessee is directed appear before the CIT(A) within a two months from the date of receipt of this order. I direct accordingly.
In the result the appeal filed by the assessee is allowed for statistical purposes.