MAHENDRA P.ANGARA (HUF),MUMBAI vs. ITO 19 (2)(3), MUMBAI

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ITA 3266/MUM/2019Status: DisposedITAT Mumbai13 August 2019AY 2009-102 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal observed that the CIT(A) passed an ex-parte order without hearing the assessee. Both parties agreed to this fact. Therefore, the Tribunal decided to give the assessee another opportunity to present its case.

What were the facts?

The assessee's appeal before the CIT(A) resulted in an ex-parte order confirming additions made by the AO. The assessee contended that the CIT(A) passed the order without considering the merits of the case, leading to a miscarriage of natural justice.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without affording an opportunity of being heard to the assessee is sustainable.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “B”, MUMBAI

Before: SHRI MAHAVIR SINGH & SHRI RAJESH KUMAR

For Appellant: Shri S.R. Lodhe, A.R
For Respondent: Shri S. Abi Rama Karthikeyan, D.R
Hearing: 11.07.2019Pronounced: 13.08.2019

Per Rajesh Kumar, Accountant Member:

1.

The present appeal has been preferred by the assessee against the order dated 18.02.2019 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2009-10.

2.

At the outset, the Ld. Counsel of the assessee submitted before the Bench that Ld. CIT(A) has passed ex-parte order confirming the addition made by the AO without considering the merit of the case and thereby causing great miscarriage of natural justice.

3.

The Ld. D.R. also fairly agreed that order of Ld. CIT(A) was passed ex-parte without hearing the assessee.

4.

After hearing both the parties and perusing the material on record, we observe that the assessee should be given one more opportunity to present its case before Ld. CIT(A) so that the appeal could be disposed of on merit. Accordingly, we restore the appeal back to the file of the Ld. CIT(A) with the direction that the case may be decided as per fact and law after affording a reasonable opportunity of being heard to the assessee.

5.

In the result, the appeal of the assessee is allowed.

Order pronounced in the open court on 13.08.2019.

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