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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 present appeal by the assessee is arising out of the order dated 30/09/2016 of the Ld. Commissioner of Income-Tax (Appeals)-38 hereinafter called [CIT(A)], Mumbai, in Appeal No.CIT(A)-38/ACIT26(3)/IT-04/2015-16, which is in tern arising out the assessment order dated 02/03/2015 framed u/s 143(3) of the Income tax Act, 1961 hereinafter referred to as the ‘Act’ passed by the Ld. Assistant Commissioner of Income Tax, Circle- 26(3), Mumbai, hereinafter called ACIT
At the outset the Ld. AR pointed out that the case of the assessee was decided ex-parte by the Ld. CIT(A) for not attending
Shamim Haider Khan the hearing on various dates. The Ld. Counsel therefore submitted that since the assessee could not appear before the CIT(A) despite various opportunities due to the fact that the assessee was totally relying on the Tax practitioners Shri K.M.Mehdi who did not attend the hearing before the CIT(A) despite various opportunities granted. The assessee only came to know when the ex-parte order was received by the assessee. The Ld. AR , therefore, prayed before the bench that in the interest of the justice and fairplay , the assessee may please be granted one opportunity to represent the case before the Ld. CIT(A) so that the matter could be decided on merits. The Ld. DR on the other hand objected to the restoration of the case to the file of the CIT(A) on the ground that assessee did not avail several opportunities allowed by the Ld. CIT(A).
After hearing both the parties and perused the material available on record, we note that in this case the Ld. CIT(A) passed ex-parte order without considering the merit of the case. In our opinion assessee should be granted one more opportunity to represent his case on merits. We are, therefore, inclined to restore the issue to the file of the AO to decide the matter afresh after giving a reasonable opportunity to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on this day of 12.04. 2019