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Income Tax Appellate Tribunal, MUMBAI BENCH “F”, MUMBAI
Before: SHRI C.N. PRASAD, HONBLE & SHRI RAMIT KOCHAR, HONBLE
2 & 1682/MUM/2018 M/s. United Fortune International Pvt. Ltd., O R D E R PER C.N. PRASAD (JM) 1. These two appeals are filed by the assessee against different orders of the Learned Commissioner of Income Tax (Appeals)–24, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 12.12.2017 for the A.Ys. 2012-13 and 2013-14.
At the outset, Learned Counsel for the assessee submitted that, the Ld.CIT(A) passed exparte order without giving sufficient opportunity to the assessee. He prayed that the appeals may be restored to the file of the Ld.CIT(A) for adjudication after providing adequate opportunity of being heard to the assessee.
Ld. DR left the decision to the discretion of the Bench.
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 appeals. 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 these two appeals are restored to the file of the Ld.CIT(A) for denovo adjudication after providing
In the result, appeals of the assessee are allowed for statistical purpose.
Order pronounced in the open court on the 29th March, 2019