AJARAM CHHOGAJI MALI,MUMBAI vs. ITO 19 (1)(1), MUMBAI

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ITA 3702/MUM/2018Status: DisposedITAT Mumbai29 March 2019AY 2009-103 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the assessee should have been given another opportunity to present their case. The appeal was restored to the Ld.CIT(A) for denovo adjudication, with a direction for the assessee to cooperate with the proceedings.

What were the facts?

The assessee filed an appeal against the ex-parte order passed by the Ld.CIT(A) without sufficient opportunity. The assessee requested the appeal to be restored to the Ld.CIT(A) for proper adjudication.

What were the issues?

Whether the Ld.CIT(A) erred in passing an ex-parte order without providing adequate opportunity to the assessee.

AI-generated summary — verify with the full judgment below

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

Before: SHRI C.N. PRASAD, HONBLEShri Ajaram Chhogaji Mali

For Appellant: Shri Ravi Sawana
For Respondent: Shri Kailash Kanojiya
Hearing: 11.02.2019Pronounced: 29.03.2019

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)–30, Mumbai [hereinafter in short “Ld.CIT(A)”] dated 22.03.2018 for the A.Y. 2009-10.

2.

At the outset, Learned Counsel for the assessee submitted that, the Ld.CIT(A) passed order exparte without giving sufficient opportunity to the assessee. He prayed that the appeal may be restored to the file of the (A.Y: 2009-10) Shri Ajaram Chhogaji Mali Ld.CIT(A) for adjudication after providing adequate opportunity of being heard to the assessee.

3.

Ld. DR left the discretion of the Bench.

4.

On hearing both the sides and on perusal of the order of the Ld.CIT(A), I find that one more opportunity should have been given to the assessee to prosecute the appeal. I also observe that the assessee should have cooperated with the proceedings before the Ld.CIT(A) without taking unnecessary adjournments. Thus, the assessee is directed to cooperate with the proceedings before the Ld.CIT(A). 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.

5.

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

Order pronounced in the open court on the 29th March, 2019

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