PARADIGM PROPERTIES,MUMBAI vs. ACIT,WD -24(3), MUMBAI

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ITA 3438/MUM/2018Status: DisposedITAT Mumbai05 April 2019AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal observed that the assessee should have been given another opportunity to present their case before the CIT(A). The assessee was directed to cooperate with the proceedings before the CIT(A) for a fresh adjudication.

What were the facts?

The assessee filed an appeal against the order of the CIT(A). Despite notice, the assessee did not appear before the ITAT, nor did they seek an adjournment. The Departmental Representative (DR) was heard.

What were the issues?

Whether the assessee was denied a proper opportunity of being heard before the lower appellate authority.

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 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)–36, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 20.03.2018 for the Assessment Year 2012-13.

2.

In spite of issue of notice none appeared on behalf of assessee nor any adjournment was sought. Thus, we proceed to dispose off this appeal on hearing the Ld.DR.

(A.Y: 2012-13) M/s. Paradigm Properties 3. On hearing Ld. DR 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. 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.

4.

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

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