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Income Tax Appellate Tribunal, SMC Bench, Mumbai
Before: Shri B.R. Baskaran & Shri Amarjit SinghSmt. Pina Dipesh Shah
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.
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.
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.
In the result, the appeal filed by the assessee is allowed for statistical purposes.