KABIR INFOSLUTIONS INDIA P. LTD,MUMBAI vs. ITO 15(2)(1), MUMBAI

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ITA 2121/MUM/2017Status: DisposedITAT Mumbai05 April 2019AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee should have been given another opportunity to present their case. However, the assessee was also directed to cooperate fully with the proceedings before the CIT(A). The appeal was restored to the CIT(A) for denovo adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was decided ex-parte. The assessee contended that they were not given sufficient opportunity to present their case. The assessee requested the ITAT to restore the appeal to the CIT(A) for a fresh adjudication.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing sufficient opportunity to the assessee. The procedural fairness of the appellate proceedings before the CIT(A) was questioned.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI

Before: SHRI C.N. PRASAD, HONBLE & SHRI RAJESH KUMAR, HONBLE

For Appellant: Shri M.S. Rutuja Patil
For Respondent: Shri B.B. Rajendra Prasad
Hearing: 26.03.2019Pronounced: 05.04.2019

O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)–24, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 22.12.2016 for the Assessment Year 2009-10.

2.

At the outset, Learned Counsel for the assessee submitted that, the Ld.CIT(A) passed exparte order without giving sufficient opportunity to the assessee to submit its case. Ld. Counsel prayed that the appeal may be (A.Y: 2009-10 M/s. Kabir Infosolution India Pvt. Ltd., restored to the file of the Ld.CIT(A) for adjudication after providing adequate opportunity of being heard to the assessee.

3.

Ld. DR left the decision to the discretion of the Bench.

4.

On hearing both the sides and on perusal of the order of the Ld.CIT(A), we find that one more opportunity should have been given to the assessee to prosecute the appeal. We have also observed that the assessee should have cooperated in the proceedings before the Ld.CIT(A) without remaining absent and attended the proceedings without taking unnecessary adjournments. Thus, the assessee is now directed to cooperate with the proceedings before the Ld.CIT(A) without fail. With these observations this appeal is restored to the file of the Ld.CIT(A) for denovo adjudication after providing adequate opportunity of being heard to the assessee. We order accordingly.

5.

In the result, appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on the 05th April, 2019

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