What did the Tribunal hold?

The Tribunal noted that the CIT(A) passed an ex-parte order without hearing the assessee. The Departmental Representative agreed to restore the matter to the CIT(A) for a fresh adjudication.

The assessee's appeal before the CIT(A) was decided ex-parte. The assessee claimed they never received any notices for the hearing and therefore could not attend.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing the assessee with proper notice and an opportunity to be heard.

Anjani Kumar Company P. Ltd vs ACIT | ITAT Mumbai 2019

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

For Appellant: Shri Yogesh Joijode, AR

AadoSa / O R D E R महावीर स ुंह, न्याययक दस्य/ PER MAHAVIR SINGH, JM:

This appeal filed by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-4, Mumbai [in short CIT(A)], in appeal No. CIT(A)-4/IT-95/DCIT-2(1)(1)/2016-17 dated 23.06.2017. The Assessment was framed by the Dy. Commissioner of Income Tax, Circle=2(1)(1), Mumbai (in short DCIT/ITO/ AO) for the A.Y. 2008-09 vide dated 28.08.2018 under section 143(3) of the Income Tax Act, 1961 (hereinafter ‘the Act’).

2 2. At the outset, the learned Counsel for the assessee stated that the CIT(A) has decided the appeal by an ex-parte order but, the assessee has never received any notices for fixation of appeal and therefore could not attend the hearing before CIT(A). For this assessee has raised the following ground No. 3: -

3. Without prejudice to the above, it is submitted that the Hon’ble CIT(A) has passed Ex-parte order and no notice was received by the appellant & therefore could not attend the hearing before CIT(A).”

We have gone through the order of CIT(A) and noted that the CIT(A) has passed ex-parte order without hearing the assessee. When this fact was confronted to the learned Sr. Departmental Representative, he stated that the matter can be restored back to the file of the CIT(A) for allowing one more opportunity to the assessee. Hence, we set aside the order of CIT(A) and restore the matter back to his file for fresh adjudication as per law. Needless to say the CIT(A) appeal will provide reasonable opportunity of being heard to the assessee.

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

Order pronounced in the open court on 16.05.2019. (एन. के. प्रधान/ NK PRADHAN) (महावीर ससंह /MAHAVIR SINGH) (लेखा सदस्य / ACCOUNTANT MEMBER) (न्याययक सदस्य/ JUDICIAL MEMBER) मुंबई, ददनांक/ Mumbai, Dated: 16.05.2019. दीप रकार, व.यनजी धिव / Sudip Sarkar, Sr.PS

ANJANI KUMAR COMPANY P. LTD,MUMBAI vs. ACIT 2(1)(1), MUMBAI

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