What did the Tribunal hold?

The Tribunal restored the appeals to the file of the CIT(A) for fresh adjudication. The assessees were directed to cooperate with the proceedings and avoid unnecessary adjournments.

The assessees' appeals were dismissed by the CIT(A) in limine without considering the merits. The assessee's authorized representative could not attend hearings due to personal reasons.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeals in limine without adjudicating on merits, and if the matter should be remanded for fresh consideration.

Ambachand P. Bothra vs ITO | ITAT Mumbai 2018

Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI

Before: SHRI C.N. PRASAD, HONBLE & SHRI MANOJ KUMAR AGGARWAL, HONBLEShri Ambachand P. Bothra v. Smt. Bhavridevi A. Bothra v.

For Appellant: Shri Himanshu Gandhi

For Respondent: Ms. N. Hemalatha

Hearing: 21.03.2018Pronounced: 21.03.2018

2 & 5352/MUM/2017 (A.Y: 2009-10) Shri Ambachand P. Bothra Smt. Bhavridevi A. Bothra O R D E R PER C.N. PRASAD (JM) 1. These two appeals are filed by different assessees of same group against the order of the Ld.CIT(A)–29 Mumbai dated 12.05.2017.

Learned Counsel for the assessee submitted that these appeals have been disposed by the Ld.CIT(A) in limine without going into the merits, in violation of principles of natural justice. Learned Counsel for the assessee submitted that these appeals may be remitted to the file of the Ld.CIT(A) for fresh adjudication as the Ld. AR of the assessee could not attend for the hearings due to the personal reasons.

Ld. DR has no serious objection in remitting the matter back to the file of the Ld.CIT(A). However, she submitted that ample opportunity has been given by the Ld.CIT(A) to the assessees to present his case which the assessees did not avail.

We have heard the rival submissions, perused the orders of the authorities below. Though several opportunities were given to the assessees by the Ld.CIT(A) and the A.R of the assessees could not present for hearing due to health reasons and also since the Ld.CIT(A) dismissed the appeal in limine without going into the merits of the case and as the assessee’s A.R before us submitted that he will fully cooperate

3 & 5352/MUM/2017 (A.Y: 2009-10) Shri Ambachand P. Bothra Smt. Bhavridevi A. Bothra with the proceedings, if the matter is restored back to the file of the Ld.CIT(A), in the interest of the justice, we remit these appeals to the file of the Ld.CIT(A) for denovo adjudication. The assessees shall cooperate with the proceedings before the Ld.CIT(A) without taking unnecessary adjournments. In the event of assessees seeking adjournments without reasonable cause, the Ld.CIT(A) may decide the issue on merits. With these observations, we restore these appeals to the file of the Ld.CIT(A) for deciding the issue afresh in accordance with law.

In the result, appeals of the assessees are allowed for statistical purposes.

AMBACHAND P. BOTHRA,MUMBAI vs. INCOME TAX OFFICER 19(1)(1), MUMBAI

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