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Income Tax Appellate Tribunal, MUMBAI BENCHES “G”, MUMBAI
Before: Shri Mahavir Singh & Shri Rajesh Kumar
O R D E R
Per Rajesh Kumar, Accountant Member
The Assessee by way of this appeal is challenging the order of the Ld. Commissioner of Income-Tax (Appeals)-33 hereinafter called [CIT(A)], Mumbai, in Appeal No.CIT(A)-33/Rg.21/326/15- 16 dated 22/08/2017. The assessment for impugned AY was framed by Ld. Assistant Commissioner of Income Tax, Ward- 21(3), Mumbai [AO] u/s 144 r.w.s. 147 of the Income Tax Act,1961 on 26/03/2015. The assessee has raised various grounds in the memorandum of appeal.
The assessee has raised six grounds of appeal. A perusal of order of Ld. CIT(A) and AO reveal that the orders by the lower authority have been passed ex-parte without hearing the assessee on merit. We further notice that at the time of hearing neither assessee nor his counsel was present to represent the assessee. Therefore , the case is being disposed of by hearing the Ld. DR.
3. After hearing the Ld. DR and perused the material on record, we observe that before both the authorities below the case was decided ex-parte. In our opinion the assessee should be given one more opportunity to represent his case on merits. We are therefore restoring the issue back to the file of the Ld. CIT(A) to allow one more opportunity to the assessee and decide the appeal as per facts and laws of the case.
In the result, the appeal of the assesee is allowed for statistical purposes.
Order pronounced in the open court on this day of 12.04. 2019