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Income Tax Appellate Tribunal, A Bench, Mumbai
Before: Shri C.N. Prasad & Shri Rajesh Kumar
These appeals filed by Revenue are directed against the order of the CIT(A)-32, Mumbai dated 23.03.2016 and they relate to assessment years 2009-10 and 2010-11.
In the first ground in both the appeals the assessee challenges the order of the CIT(A) on the ground of being ex-parte order passed without affording proper and sufficient opportunity to the assessee and thereby causing miscarriage of natural justice.
The learned A.R. prayed before the Bench that since the order of the First Appellate Authority is ex-parte and is decided not on merit, therefore in the interest of justice and fair play the same may kindly be restored to the file of the learned CIT(A) so that the order is passed after considering the merit of the case after hearing the assessee. The learned D.R. did not object to the contention of the learned A.R. for restoring the issue to the file of the CIT(A).
2 Shri Anil K. Bhatia 4. After hearing both the parties and perusing the material on record we find that in both the cases the First Appellate Authority has passed order ex-parte without hearing the assessee and the merits of the case. We, therefore, are of the view that the ends of justice would be met and the principle of natural justice would be fully respected and satisfied if the issue is restored to the file of the CIT(A). According we restore the appeal back to the file of the CIT(A) to decide the same as per the facts and law after affording opportunity of hearing to the assessee.
Since we have restored the issue to the file of the CIT(A), there is no need to adjudicate the other grounds raised by the assessee on merits.
In the result, the appeal filed by the assessee is allowed.