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Income Tax Appellate Tribunal, “H” BENCH, MUMBAI
Before: SHRI RAJESH KUMAR & SHRI AMARJIT SINGH
मुंबई । �यायपीठ , मुंबई यकर अपीलीय अपीलीय अिधकरण अिधकरण, , , , मुंबई मुंबई �यायपीठ आयकर यकर यकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई �यायपीठ �यायपीठ मुंबई मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER आयकर अपील सं/ I.TA No.6417/Mum/2018 (िनधा�रण वष� / / / / Assessment Year:20114 िनधा�रण वष� िनधा�रण िनधा�रण वष� वष� Krishna Kaluram Gjadge, Income Tax Officer, 01,at Post Mundre Khurud,Karjat Vs. Ward-4,New Panvel, PANVEL. Raigad,Maharashtra 410 201 PAN: AYHPG 0593 M (Appellant) (Respondent)
अपीलाथ� ओर से/ Appellant by : Shri Ganesh K.Bhoir,AR ��यथ� क� ओर से/Respondent by: Smt S.Jothilakshmi Nayak,D.R सुनवाई क� तारीख / Date of Hearing : 21.11.2019 घोषणा क� तारीख /Date of Pronouncement : 17.12.2019 आदेश / O R D E R PER RAJESH KUMAR ACCOUNTANT MEMBER This appeal is filed by the Assessee against the order of the Ld. CIT(A)-2, Pune dated
05.07.2018 pertaining to assessment year 2013-14.
The assessee has raised three grounds of appeal. The first ground is against the decision of
ld.CIT(A) passing the exparte order u/s.250 of the Income Tax Act without giving an opportunity of
being heard to the assessee.
After hearing the rival submissions and perusing the materials on record, also examining the
evidences produced by the learned A.R. of the assessee at the time of hearing, we observe that
non-appearance before the ld.CIT(A) during the appellate proceedings was attributable to the
ITA No.6417/Mum/2018
reasons, which was beyond the control of the assessee, as the assessee was not keeping well and
was undergoing medical treatment for multiple ailments. The ld.CIT(A) had given four opportunities
to the assessee, however, the assessee failed to avail all of them. Considering the circumstances
under which the assessee could not attend the Appellate Proceedings before the ld.CIT(A), we are of
the view that the assessee deserves to be given one more opportunity before the ld.CIT(A) to
present his case on merits in the interest of justice. Accordingly, we restore the appeal of assessee
to the file of ld.CIT(A) with a direction to decide the same as per facts and law after affording
reasonable opportunity of hearing to the assessee.
In the result, the appeal of assessee is allowed for statistical purposes. 4.
The order pronounced in the open court on 17.12.2019
Sd/- Sd/- (AMARJIT SINGH) (RAJESH KUMAR) �याियक सद�य/JUDICIAL MEMBER लेखा सद�य / ACCOUNTANT MEMBER मुंबई Mumbai; �दनांक Dated : 17.12.2019 KSS , Sr. PS आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order forwarded to : आदेश आदेश आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. आयकर आयु�(अपील) / The CIT(A)- 4. आयकर आयु� / CIT 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, मुंबई / DR, ITAT, Mumbai 6. गाड� फाईल / Guard file. आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार स�यािपत �ित //True Copy// उप/सहा यक पंजीकार पंजीकार (Dy./Asstt. Registrar) उप उप उप सहा सहायक सहा यक यक पंजीकार पंजीकार अिधकरण, , , , मुंबई / ITAT, Mumbai आयकर अपीलीय अपीलीय अिधकरण आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण