ADVENTITY GLOBAL SERVICES PVT. LTD.,MUMBAI vs. DCIT 12 (1)(1), MUMBAI

ITA 6786/MUM/2018Status: DisposedITAT Mumbai07 November 2019AY 2015-165 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte order passed by the CIT(A) and restored the matter back for fresh adjudication. The assessee was granted one more opportunity to present its case.

What were the facts?

The assessee did not appear before the CIT(A) due to a notice sent to a wrong address, resulting in an ex-parte order. The assessee challenged this order, claiming insufficient opportunity for hearing.

What were the issues?

Whether an ex-parte order passed by the CIT(A) is valid when the notice was sent to a wrong address and the assessee was not given sufficient opportunity to be heard.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A”

Before: SHRI MAHAVIR PRASAD, JM & SHRI S. RIFAUR RAHMAN, AM

आदेशकीप्रनिनिनिअग्रेनर्ि/Copy of the Order forwarded to : 1. अपीलाथी/ The Appellant प्रत्यथी/ The Respondent 2. 3. आयकरआयुक्त(अपील) / The CIT(A) 4. आयकरआयुक्त/ CIT- concerned यवभागीयप्रयतयनयि, आयकरअपीलीयअयिकरण, मुंबई/ DR, ITAT, 5.

M/s Adventity Global Services Pvt. Ltd.

Recent GST High Court judgments

Search GST case law →