HITESH R. SHAH,MUMBAI vs. ITO 25(2)(1), MUMBAI

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ITA 1527/MUM/2017Status: DisposedITAT Mumbai19 April 2018AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the file of the CIT(A) for a decision on merits. The assessee was directed to appear before the CIT(A) within 60 days, failing which the CIT(A) could decide based on available material.

What were the facts?

The assessee failed to appear before the CIT(A) due to unavoidable circumstances and a change of address, resulting in an ex-parte order. The assessee contended that notices were not received, preventing them from submitting submissions or attending the hearing.

What were the issues?

Whether the CIT(A) order passed ex-parte due to non-appearance of the assessee should be set aside and the appeal restored for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC ”, BENCH MUMBAI

Before: SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM Shri Hitesh R.Shah

For Appellant: Shri Nirav Vora
For Respondent: Ms. N. Hemalatha
Hearing: 17/04/2018Pronounced: 19/04/2018

आदेश / O R D E R PER R.C.SHARMA (A.M):

1.

This is an appeal filed by the assessee against the order of CIT(A)- 44, Mumbai dated 18/10/2016 for the A.Y.2010-11 in the matter of order passed u/s.143(3) of the IT Act.

2.

In this appeal, assessee is basically aggrieved for exparte order passed by the CIT(A). It was contended by learned AR that due to unavoidable circumstances, assessee could not appear before the CIT(A). He further submitted that due to change of address of the assessee, notices so issued were not received by the assessee and therefore, assessee was unable to submit any detailed submission Shri Hitesh R Shah alongwith paper book or attend the hearing before the CIT(A). Keeping in view the substantial interest of justice, we restore the appeal back to the file of CIT(A) for deciding on merit. Assessee is also directed to appear before CIT(A) within a period of 60 days from the date of receipt of the order of the Tribunal. In case of any failure on the part of the assessee, CIT(A) is at a liberty to decide the issue as per material placed on record.

3.

In the result, appeal is allowed in part for statistical purposes.

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