MR. SHAILESH SHASHIKANT SHETH ,MUMBAI vs. INCOME TAX OFFICER WARD 23(3)(6), MUMBAI

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ITA 5021/MUM/2024Status: DisposedITAT Mumbai27 November 2024AY 2018-19Bench: SHRI SANDEEP GOSAIN (Judicial Member), MS. PADMAVATHY S (Accountant Member)1 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 held that the interest of justice would be met if the dispute is decided on merits after providing a fair opportunity of hearing to the assessee. To achieve this, the matter was restored back to the file of the Assessing Officer (AO) to decide the matter afresh, ensuring proper and sufficient opportunity for the assessee.

What were the facts?

The assessee's appeal was filed challenging an ex-parte order passed by the CIT(A). The assessee's authorized representative (AR) submitted that the quantum of penalty was not challenged as it was accepted to buy peace, but the CIT(A)'s order was ex-parte because the assessee could not appear or file written submissions.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified and if the assessee was provided sufficient opportunity to be heard.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “G” BENCH MUMBAI

Before: SHRI SANDEEP GOSAIN & MS. PADMAVATHY S

For Appellant: Shri Rajiv Khandelwal
Hearing: 13.11.2024Pronounced: 27.11.2024

Assessee by Shri Rajiv Khandelwal Revenue by Shri Nagnath Bhimarao Pasale, Sr. AR सुनवाई क� तारीख/Date of Hearing 13.11.2024 घोषणा क� तारीख/Date of Pronouncement 27.11.2024 आदेश / ORDER

PER SANDEEP GOSAIN, JM:

1.

1. The present appeal has been filed by the assessee challenging the impugned order 02.09.2024, passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (‘Ld. CIT(A)’), for the assessment year 208-19.

2.

At the very outset, on the perusal of the case file, we noticed that the CIT(A) has passed ex-parte order confirming the penalty. The Ld. AR submitted that quantum has not been challenged as the same has been accepted by the assessee in order to buy peace but the fact remains that impugned order passed by the Ld.CIT(A) was ex-parte as the assessee could not appear or file their written submissions before the Ld.CIT(A).

3.

In our view the interest of justice would be met in case the lis between the parties be decided on merits after providing fair opportunity of hearing to the assessee. Therefore, considering the above factual and legal position the Bench feels that the ends of justice would be met only if the matter is restored back to the file of the A.O to decide the matter afresh and the rights of the revenue would not be prejudice. Whereas in case proper and sufficient opportunity is not given to the asessee then in that eventuality the rights of the assessee shall be prejudice. Thus the appeal of the assessee is restored to the file of A.O to decide it afresh by providing one more opportunity of hearing to the assessee. The assessee shall not seek any adjournment on frivolous grounds and remain cooperative during the course of proceedings and the appeal of the assessee is thus allowed for statistical purposes.

4.

Before parting, we make it clear that our decision to restore the matter back to the file of the AO shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by the AO independently in accordance with law.

5.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 27.11.2024.

Sd/- Sd/- (PADMAVATHY S) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated 27/11/2024 KRK, PS आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��थ� / The Respondent. 2. संबंिधत आयकर आयु� / The CIT(A) 3. आयकर आयु�(अपील) / Concerned CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, मु�बई / DR, ITAT, Mumbai 5. गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, स�ािपत �ित //True Copy//

1.

उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु�बई मु�बई / ITAT, Mumbai मु�बई मु�बई

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