RAKESH CHANDRU VANJANI,MUMBAI vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

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ITA 3480/MUM/2024Status: DisposedITAT Mumbai23 August 2024AY 2018-19Bench: SHRI NARENDRA KUMAR BILLAIYA, HON'BLE (Accountant Member), SHRI SANDEEP SINGH KARHAIL, HON'BLE (Judicial Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that due to the medical condition, the appellate proceedings could not be attended. Therefore, in the interest of justice, the matter was restored to the file of the ld. CIT(A) to decide afresh on merits after affording a reasonable opportunity of being heard.

What were the facts?

The assessee's appeal was dismissed ex-parte by the ld. CIT(A) due to the medical condition of the assessee's mother preventing attendance at appellate proceedings. The assessee preferred this appeal against the said order.

What were the issues?

Whether the dismissal of the appeal ex-parte by the CIT(A) was justified, and if not, whether the case should be restored for fresh adjudication.

Which sections of the Income-tax Act were involved?

IT Act

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI NARENDRA KUMAR BILLAIYA, HON’BLE & SHRI SANDEEP SINGH KARHAIL, HON’BLE

For Appellant: Shri Pavan Ved, A/R (appeared in Hybrid mode)
Hearing: 21/08/2024Pronounced: 23/08/2024

आदेश/O R D E R

PER NARENDRA KUMAR BILLAIYA, AM :

1.

This appeal by the assessee is preferred against the order dated 06/06/2024, passed by NFAC Delhi [in short ‘ld. CIT(A)’], pertaining to AY 2018-19.

2.

The sum and substance of the grievance of the assessee is that, the ld. CIT(A) dismissed the appeal ex-parte.

3.

Having heard the rival contentions, we have carefully perused the orders of the authorities below. We find that due to the medical condition of the mother of the assessee, the appellate proceedings could not be attended. Therefore, in the interests of justice and fair-play, we deem it fit to restore the issues to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the issue afresh on merits of the case, after affording reasonable and adequate opportunity of being heard to the assessee. 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 23rdAugust, 2024 at Mumbai. Sd/- Sd/- (SANDEEP SINGH KARHAIL) (NARENDRA KUMAR BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated 23/08/2024 *SC SrPs SC SrPs SC SrPs SC SrPs

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