SURESH TRILOTKAR,MUMBAI vs. INCOME-TAX OFFICER 42(3)(4), MUMBAI

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ITA 4488/MUM/2024Status: DisposedITAT Mumbai30 October 2024AY 2017-18Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI OMKARESHWAR CHIDARA (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?

Both parties agreed that the matter should be restored to the CIT(A) for a fresh decision in accordance with the law, providing the assessee with an opportunity to be heard.

What were the facts?

The appeal was filed by the assessee against an ex-parte order passed by the NFAC. The assessee was aggrieved by the failure of the CIT(A) to adjudicate the grounds raised in the appeal.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without adjudicating the grounds of appeal raised by the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘H(SMC

For Appellant: Shri Poojan Mehta
For Respondent: Shri Uodal Raj Singh, Sr. DR
Hearing: 14/10/2024Pronounced: 30/10/2024

आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 04/07/2024 passed by NFAC, Delhi for the quantum of assessment passed u/s.147 r.w.s. 144 r.w.s. 144B of the Income Tax Act for A.Y.2017-18.

2.

In the grounds of appeal assessee is mainly aggrieved by the exparte order passed by the ld. CIT(A) in not adjudicating the grounds raised by the assessee. Since it is an exparte order, both the parties agreed that the matter should be Suresh Trilotkar restored back to the file of the ld. CIT(A) to be decided afresh in accordance with law. Accordingly, the appeal is set aside to the file of the ld. CIT(A) to be heard afresh after giving due opportunity of hearing to the assessee.

3.

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

Order pronounced on 30th October, 2024.

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