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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 (AM): This is an appeal filed by the assessee against ex-parte order of the Ld. CIT(A) for the A.Y 2014-15, in the matter of order passed u/s 143(3) of the Act.
. Ritu Rajiv Shah, Mumbai. - 2 - 2. In this appeal the assessee is basically aggrieved for passing an ex-parte order by the CIT(A) without giving due opportunity of being heard.
It was argued by the Ld. AR that on the first occasion when the appeal was fixed by CIT(A), adjournment was sought for, however on the second occasion the CIT(A) has passed the ex-parte order and dismissed the assessee’s appeal without providing reasonable opportunity of being heard which is denial of principles of natural justice. An affidavit in support of contentions that no reasonable opportunity was provided, was filed before the Bench. After considering the same, in the substantial interest of justice I set aside the ex-parte order and matter is restore back to the CIT(A) for deciding afresh on merit. . Ritu Rajiv Shah, Mumbai. - 3 - 4. The assessee is also directed to appeal before the CIT(A) within a period of three months from the date of receipt of this order.
In the result the appeal is allowed for statistical purposes.