SMT. PINA DIPESH SHAH,MUMBAI vs. INCOME TAX OFFICER WARD 30(2)(5), MUMBAI

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ITA 1105/MUM/2018Status: DisposedITAT Mumbai08 April 2019AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s ex-parte order and restored all issues to the CIT(A)'s file. The assessee was to be provided with an adequate opportunity to present their case.

What were the facts?

The assessee's appeal was against an ex-parte order passed by the CIT(A) for AY 2009-10. The assessee had not responded to notices issued by the CIT(A), leading to the ex-parte order.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing adequate opportunity to the assessee. The primary issue was the lack of proper hearing for the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SMC Bench, Mumbai

Before: Shri B.R. Baskaran & Shri Amarjit SinghSmt. Pina Dipesh Shah

For Appellant: Shri E. Mohammed, Assistant
For Respondent: Shri Chaitanya Anjaira
Hearing: 08.04.2019Pronounced: 08.04.2019

Assessee has filed this appeal challenging the order dated 26.12.2017 passed by the learned CIT(A)-41. Mumbai and it relates to A.Y. 2009-10.

2.

An adjournment petition was moved by the Assistant of the counsel of the assessee on the ground that the counsel, Shri M.N. Vaishnav, is out of station. On a perusal of the order passed by the learned CIT(A), we noticed that the learned CIT(A) was constrained to pass an ex-parte order, since the assessee did not respond to the notices issued by him. Under the set of facts we asked the learned D.R. as to whether this appeal may be sent to the file of the CIT(A) for adjudicating the issues, after providing adequate opportunity to the assessee. The learned D.R. agreed to the same.

3.

In view of the above, we reject the adjournment petition filed on behalf of the assessee. Since the learned CIT(A) has passed an ex-parte order, in the interest of justice, we are of the view that the assessee should be provided with an opportunity to present her case before the learned

Smt. Pina Dipesh Shah CIT(A). Accordingly we set aside the order passed by the learned CIT(A) on all the issues contested before us and restore all of them to the file of the learned CIT(A) for adjudicating them afresh, after providing adequate opportunity of being heard to the assessee. We also direct the assessee to extend full cooperation for expeditious disposal of the appeal.

4.

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

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