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Facts
The assessee's appeals were directed against two separate orders passed by the Ld. CIT(A). The assessee's counsel submitted that the impugned order was passed ex-parte without considering the assessee's submissions, as notices were sent to an old email ID. The assessee's counsel provided an undertaking to comply with all notices if the matter is restored.
Held
The Tribunal noted that the assessee had not responded to notices issued by the Ld. CIT(A). However, considering the explanation that notices were sent to an old email ID and in the interest of substantial justice, the Tribunal decided to restore the matter back to the Ld. CIT(A) for fresh adjudication after considering the assessee's submissions.
Key Issues
Whether the Ld. CIT(A) erred in passing ex-parte orders without considering the assessee's submissions, and if the matter should be restored for fresh adjudication.
Sections Cited
250, 1961
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Income Tax Appellate Tribunal, MUMBAI BENCH “D” MUMBAI
Before: SHRI OM PRAKASH KANT & SHRI SUNIL KUMAR SINGH
At the outset, the Ld. counsel for the assessee submitted that At the outset, the Ld. counsel for the assessee submitted that At the outset, the Ld. counsel for the assessee submitted that -parte qua the the Ld. CIT(A) has passed impugned order ex the Ld. CIT(A) has passed impugned order ex- assessee without taking into consideration submission of the ssee without taking into consideration submission of the ssee without taking into consideration submission of the assessee. Accordingly, he submitted that the appeals in dispute assessee. Accordingly, he submitted that the appeals in dispute assessee. Accordingly, he submitted that the appeals in dispute may be set aside and matter may be restored back to the file of the may be set aside and matter may be restored back to the file of the may be set aside and matter may be restored back to the file of the Ld. CIT(A) for deciding afresh. Ld. CIT(A) for deciding afresh.
The Ld. Departmental Representa The Ld. Departmental Representative (DR) on the other hand tive (DR) on the other hand relied on the order of the lower authorities. relied on the order of the lower authorities.
We have heard rival submission of the parties and perused the We have heard rival submission of the parties and perused the We have heard rival submission of the parties and perused the relevant material on record. From the impugned order of the Ld. relevant material on record. From the impugned order of the Ld. relevant material on record. From the impugned order of the Ld. CIT(A), we find that no response has been filed by the assessee we find that no response has been filed by the assessee we find that no response has been filed by the assessee against various notices issued by him. Before us, the Ld. counsel against various notices issued by him. Before us, the Ld. counsel against various notices issued by him. Before us, the Ld. counsel for the assessee submitted that notices were issued on old e-mail ID for the assessee submitted that notices were issued on old e for the assessee submitted that notices were issued on old e and therefore, the assessee could not respond to the notices. The and therefore, the assessee could not respond to the notices. Th and therefore, the assessee could not respond to the notices. Th Ld. counsel for the assessee given undertaking on behalf of the Ld. counsel for the assessee given undertaking on behalf of the Ld. counsel for the assessee given undertaking on behalf of the assessee that in case the matter is restored back, then assessee assessee that in case the matter is restored back assessee that in case the matter is restored back should comply comply comply all all all the the the notices notices notices issued. issued. issued. In In In the the the facts facts facts and and and circumstances of the case and in the interest of substantial justice circumstances of the case and in the interest of substantial justice circumstances of the case and in the interest of substantial justice and let the matter may be decided on merit, w matter may be decided on merit, we set the order of the e set the order of the Ld. CIT(A) and restore the matter back to him for deciding both the Ld. CIT(A) and restore the matter back to him for deciding both the Ld. CIT(A) and restore the matter back to him for deciding both the appeal related to quantum proceedings as well as penalty appeal related to quantum proceedings as well as penalty appeal related to quantum proceedings as well as penalty
R A Shah and Co 3 & proceedings for deciding afresh after taking into consideration proceedings for deciding afresh after taking into consideration proceedings for deciding afresh after taking into consideration submission of the assessee. The grounds raised in both the appeals submission of the assessee. The grounds raised in both the appeals submission of the assessee. The grounds raised in both the appeals are accordingly allowed for statistical purposes. are accordingly allowed for statistical purposes.
In the result, the appeals filed by the assessee are allowed for In the result, the appeals filed by the assessee are allowed for In the result, the appeals filed by the assessee are allowed for statistical purposes.
Order pronounced in the open Court. Order pronounced in the open Court.