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Income Tax Appellate Tribunal, “B”, BENCH MUMBAI
Before: SHRI R.C.SHARMA, AM & SHRI RAVISH SOOD, JM
आदेश / O R D E R PER R.C.SHARMA (A.M):
These are the appeals filed by assessee against the order of CIT(A)-29, Mumbai dated 30/05/2017 for the A.Y.2010-11 & 2011-12 in the matter of order passed u/s.144 r.w.s. 147 of the Income Tax Act, 1961.
The common grounds have been taken by assessee in A.Y.2010- 11 and 2011-12.
The expartee- order passed by the earned Commissioner of Income Tax is bad in law and facts.
2. The Appellant has been carrying on business by having Shop at Industrial area at Nashik at Plot No. 84, MIDC Satpur, Nashik- 422007 and managing the business from there only. He comes for a day or two in a month at Mumbai office for settling the payments and some legal 5224/Mum/2017 Shri Sohanraj Shah matters. He was not brought to notice about the hearing of the appeal hence could not prepare submissions by informing his chartered accountant. Absence on the date of hearing was not intentional but due to not being known with the facts of notices for hearing was there. Hence, appellant prayed that he has got a very strong case on merits and the appellant be given an opportunity to present his case and the Learned CIT (A) be directed to decide the same on merits.
3. The Learned Commissioner of Income Tax erred in accepting the order of the assessing officer. Appellant request your honour to consider the above facts and delete the additions to the total income for want of Justice.
Rival contentions have been heard and record perused.
It was submitted by learned AR that the assessee lost his mother and his brother-in-law was admitted in hospital due to serious illness, the assessee could not appear before the AO and exparty order was passed. He further submitted that against the exparte order of AO, assessee filed appeal before the CIT(A), and all the details were filed before him. However, the assessee could not attend the proceedings because at that time his Accountant Mr. Yogesh Devalia who was preparing all the details required for CIT(A) proceedings had a suicidal tendency and he died in an accident. In support of his contention, learned AR filed affidavit of the proprietor of the firm Mr. Sohanraj K. Shah which reads as under:-