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Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI
Before: SHRI D.T. GARASIA
Per D.T. Garasia, Judicial Member:
The present appeal has been preferred by the assessee against the order dated 03.04.2017 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2010-11.
During the course of hearing, the Ld. A.R. submitted that the assessee could not present before the Ld. CIT(A) and the Ld. CIT(A) has passed the order without hearing to the assessee. Now assessee is ready to go to the Ld. CIT(A), therefore, he requested to restore this matter back to the file of Ld. CIT(A).
Ld. D.R. objected to it.
2 Mrs. Kokila J. Shah 4. I have heard the rival contentions of both the parties. I find that assessee is having income from Prop. business of M/s. K.J. Corporation dealing in building materials and transport contractor. Assessee filed the return of income declaring total income of Rs.6,31,720/- on 14.10.2010. The assessment was completed under section 143(3) of the Act. I find that the assessee did not remain present before the Ld. CIT(A). Therefore, we restore this appeal back to the file of the Ld. CIT(A) to decide the matter afresh after giving due opportunity of hearing to the assessee.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 23.11.2017.