ELDER PROJETS LTD,MUMBAI vs. ACIT CC 34, MUMBAI

PDF · subscribers
ITA 478/MUM/2017Status: DisposedITAT Mumbai07 February 2018AY 2010-113 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal allowed the appeal, directing the assessee to appear before the CIT(A) within two months for a decision on merits. This was done in the interest of justice and fairplay.

What were the facts?

The assessee failed to appear before the CIT(A) and consequently an ex-parte order was passed. The assessee requested to restore the appeal to the CIT(A) for fresh adjudication due to unavoidable circumstances.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified and whether the assessee should be granted an opportunity to present their case on merit.

AI-generated summary — verify with the full judgment below

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

Before: SHRI D.T. GARASIA

For Appellant: Shri Mani Jain, A.R
For Respondent: Ms. Arju Ceradia, D.R
Hearing: 15.01.2018Pronounced: 07.02.2018

Per D.T. Garasia, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order dated 06.10.2016 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2010-11.

2.

During the course of hearing, the Ld. A.R. submitted that assessee did not remain present and the Ld. CIT(A) has passed the ex-parte order. The Ld. A.R. submitted that assessee now wanted to appear before the Ld. CIT(A) and requested to restore this appeal to the file of the Ld. CIT(A) for a fresh adjudication.

2 M/s. Elder Projects Ltd. 3. The Ld. D.R. submitted that during the course of hearing neither the assessee remained present nor any documentary evidence was submitted. Therefore, ex-parte order was passed. He further submitted that assessee was given several opportunities still he remained absent.

4.

Having heard both the parties and looking to the facts and circumstances of the case, I find that assessee due to unavoidable circumstances was unable to remain present before the Ld. CIT(A). The assessee wanted to pursue the appeal on merit. Therefore, in the interest of justice and fairplay, I allow the appeal.

Assessee is directed to remain present before the Ld. CIT(A) within two months from the receipt of this order. The Ld. CIT(A) is directed to decide the appeal on merit after giving opportunity of hearing to the assessee.

5.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 07.02.2018.

Recent GST High Court judgments

Search GST case law →