PANKAJ JIVRAJ VAVIYA,NAVI MUMBAI vs PR CIT 28, NAVI MUMBAI

Income Tax Appellate Tribunal, “C”, BENCH MUMBAI

Before: SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM Shri Pankaj Jivraj Vaviya

For Appellant: Shri Subodh Ratnaparkhi

For Respondent: Shri H.N. Singh

Hearing: 03/10/2018Pronounced: 10/10/2018

Assessee by Shri Subodh Ratnaparkhi Revenue by Shri H.N. Singh Date of Hearing 03/10/2018 Date of Pronouncement 10/10/2018 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the assessee against the order of Pr. CIT- 28, Mumbai dated 29/03/2017 for A.Y.2010-11 in the matter of order passed u/s.263 of the IT Act.

At the outset, it was submitted by learned AR that exparty order has been passed by CIT without giving opportunity of being heard. In support of the contention that assessee was out of town during the period, case was fixed for hearing and adjournment for 2 days was sought for, but the CIT has passed the order without adjourning the case for two days, the assessee has Shri Pankaj Jivraj Vaviya filed an affidavit in support of its contention which reads as under:-

PANKAJ JIVRAJ VAVIYA,NAVI MUMBAI vs. PR CIT 28, NAVI MUMBAI