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Income Tax Appellate Tribunal, MUMBAI BENCH “D”, MUMBAI
Before: SHRI C.N. PRASAD, HONBLE & SHRI MANOJ KUMAR AGGARWAL, HONBLE
Date of Hearing : 21.11.2017 Date of pronouncement : 23.11.2017 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-14, Mumbai dated 28.01.2016 for the Assessment Year 2010-11.
Assessee has raised various ground of appeal including ground for not giving sufficient opportunity of being heard to the assessee.
3. Learned Counsel for the assessee submits that, the Ld.CIT(A) passed exparte order without giving sufficient opportunity of being heard
(A.Y: 2010-11) M/s. S.D.L Steel Pvt. Ltd to the assessee. Learned Counsel for the assessee submits that, when the matter posted for hearing, assessee could not appear before the Ld.CIT(A) due to unavoidable circumstances and sought adjournment. He submits that Ld.CIT(A) should have given one more opportunity to the assessee to submit its claims.
Ld.DR submitted that Ld.CIT(A) has given ample time to the assessee and assessee did not respond to the hearing notices and therefore he submits that Ld.CIT(A) is justified in passing exparte order.
On hearing both the parties and on perusal of the order of the Ld.CIT(A), we are of the considered view that one more opportunity should be given to the assessee to substantiate its claims. Thus we restore this appeal to the file of the Ld.CIT(A) to decide the issue on merits after hearing the assessee. We direct the assessee to co-operate with the Appellate Authority in the proceedings before him and may file necessary details to substantiate its claims. Appeal is restored to the file of the Ld.CIT(A) for adjudication in accordance with law.
In the result, appeal is allowed for statistical purpose.