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

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.

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.

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