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Income Tax Appellate Tribunal, “A” BENCH, MUMBAI
This appeal by the Assessee is arising out of the order of Commissioner of Income Tax (Appeals)-39, Mumbai, [in short CIT(A)] in appeal No. CIT(A)-39/AC.CC2/IT-231/2010-11 dated 30-11-2012. The Assessment was framed by the Assistant Commissioner of Central Circle, Circle 22, Mumbai (in short ACCC) for the assessment year 2002-03 vide order dated 21.12.2010 under section 143(3) read with section 153C of the Income Tax Act, 1961(hereinafter ‘the Act’).
The only issue in this appeal of assessee is against the order of CIT(A) confirming the addition of unaccounted sales i.e. ₹ 38.50 lakhs and for this assessee has raised the issue of natural justice. The learned
Abu Jani Sandip Khosla (A.Y. 2002-03) Counsel for the assessee drew our attention to the order of CIT(A), who decided the appeal ex-parte and also by a non-speaking order. For this the learned Counsel for the assessee stated that the CIT(A) has not allowed opportunity of being heard and for this assessee has raised following ground No.3: -
“3. The ld. CIT(A) erred in not granting opportunity and thereby denying the appellant natural justice.”
The learned Counsel for the assessee took us through the CIT(A)’s order who has simply confirmed the addition without considering the facts of the case. Even, AO has not considered the facts in proper perspective. However, in the interest of justice, we set aside the order of CIT(A) and remand the matter back to the file of CIT(A) for fresh adjudication after allowing reasonable opportunity of being o the assessee. Needless to say, the assessee has to represent on the appoint date because the appeal was posted by CIT(A) on many occasions. Now, the assessee will represent himself before CIT(A), first for taking date and then will produce whatever evidence is called for. In term of the above, the order of CIT(A) is set aside and remanded the matter back to the file of CIT(A) for adjudication.
In the result, the appeal of assessee is allowed for statistical purposes.
Order pronounced in the open court on 22-11-2017.