Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “C”, BENCH
Before: SHRI MAHAVIR SINGH, JM & SHRI M.BALAGANESH, AM
आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in A.Y.2012-13 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-44, Mumbai in appeal No.CIT(A)-44/ITO 32(2)(5)/ITA-472/2015-16 dated 12/08/2016 (ld. CIT(A) in short) against the order of assessment passed u/s.144 of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 27/03/2015 by the ld. Income Tax Officer – 32(2)(5), Mumbai (hereinafter referred to as ld. AO).
None appeared on behalf of the assessee.
We have heard the ld. DR. At the outset we find that assessee had raised a preliminary ground on violation of principles of natural justice in as much as the order of the ld. CIT(A) was passed exparte by dismissing the appeal in limine. We find that there was no appearance by the assessee before ld. CIT(A) despite few opportunities given to the assessee, but in any case, the ld. CIT(A) ought to have disposed off the appeal by adjudicating the issue on merits. Hence, we deem it fit and appropriate in the interest of justice and fair play to set aside this appeal to the file of the ld. CIT(A) for denovo adjudication on merits in accordance with law, 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 06/11/2019