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Income Tax Appellate Tribunal, “A” BENCH, MUMBAI
This appeal filed by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-24, Mumbai [in short CIT(A)], in appeal No. CIT(A)-22/DCIT(OSD)/10(3)/IT-78/14-15, dated 17.01.2017. The Assessment was framed by the Dy. Commissioner of Income Tax (OSD), Circle-10(3), Mumbai (in short DCIT/ACIT/ITO/ AO) for the A.Y. 2011-12 vide order dated 21.03.2014 under section 143(3) of the Income Tax Act, 1961 (hereinafter ‘the Act’).
At the outset, the learned Counsel for the assessee Mr. M. Subramanian took us through the order of CIT(A) and stated that the CIT(A) has passed ex-parte order dismissing the appeal of assessee by applying the decision of Delhi ITAT in the case of CIT vs. Multiplan India (P.) Ltd. [1991] 38 ITD 320 (Delhi). The learned Counsel for the assessee took us through the grounds of appeal
and the same read as under: -
1. On the facts and in the circumstances of the case and in law, the learned C.I.T. (A) erred in dismissing the appeal.
2. On the facts and in the circumstances of the case and in law the learned C.I.T. (A) erred in dismissing the appeal exparte without giving any Proper opportunity of being heard in the matter.
3. On the facts and in the circumstances of the case and in law, the learned CIT (A) erred in dismissing the appeal without appreciating fully and properly the facts of the case.
4. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in not dealing with merits of the appeal and dismissing the appeal..”
The learned Counsel for the assessee stated that the order of CIT(A) is totally perverse and in total violation of principle of natural justice. The learned Counsel for the assessee stated that the assessee has sought for adjournment on 17.01.2017 by filing the letter and relevant text of the letter read as under: - “with reference to the above subject, our CA Mr. SD Agarwal’s mother has died and due to this reason, he is not attending office and went to Kashi for the last ritual.
We are requesting you to give short date for hearing in next week as per your convenient schedule.
Thanking You For Aditya Logistics (I) Pvt Ltd. Sd/- VRB Krishnamurthy Director” But despite that, the CIT(A) passed ex-parte order. When these facts were confronted to the learned Sr. Departmental Representative he fairly agreed that the matter can be restored back to the file of the CIT(A).
After hearing the rival contentions and going through the facts and circumstances of the above narrated fact, we set aside the order of the CIT(A) and remand the matter back to his file for fresh adjudication. Needless to say, the CIT(A) will allow reasonable opportunity of being heard to the assessee and after that he will pass a speaking order on merits.
In the result, the appeal of assessee is allowed for statistical purposes.
Order pronounced in the open court on 07.05.2019.