PRAVAL ENGINEERING LLP,NAVI MUMBAI vs. ITO 32(2)(5), MUMBAI

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ITA 1114/MUM/2017Status: DisposedITAT Mumbai06 November 2019AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the order of the CIT(A) and remanded the appeal back for denovo adjudication on merits. The tribunal found that the CIT(A) should have disposed of the appeal by adjudicating the issue on merits, not by dismissing it in limine.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte without adjudicating on merits. The assessee did not appear before the CIT(A) despite opportunities. The ITAT noted that the CIT(A) should have decided the appeal on merits.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without adjudicating on merits, thereby violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C”, BENCH

Before: SHRI MAHAVIR SINGH, JM & SHRI M.BALAGANESH, AM

For Respondent: Shri Kumar Padmapani Bora
Hearing: 05/11/2019Pronounced: 06/11/2019

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).

2.

None appeared on behalf of the assessee.

3.

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.

4.

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

Order pronounced in the open court on this 06/11/2019

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