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Income Tax Appellate Tribunal, “H” BENCH, MUMBAI
Before: SHRI MAHAVIR SINGH, JM & SHRI N. K. PRADHAN, AM
Per Mahavir Singh (Judicial Member):-
This appeal of the assessee is arising out of an order of Commissioner of Income Tax (Appeals)-28, Mumbai in Appeal No. CIT(A)-28/IT-152/ITO- 12(1)(1)/2013-14 order dated 3/10/2016. Assessment was framed by Income Tax Officer Ward-12(1)(1), Mumbai for the Assessment Year 2010-11 u/s.143(3) of the Income Tax Act, 1961[hereinafter “the Act”] vide this order dated 26/03/2013.
At the outset Ld. Counsel for the Assessee stated that CIT(A) has passed ex- parte order and that also non-speaking. Accordingly, he drew our attention to the following ground “1. The CIT(A) erred in law and on facts in passing the expare order without appreciating that on all the earlier occasions, the representative of the appellant complied the notice but on the last occasion, since the chartered accountant of the appellant was busy in time barring audits, the notice received was skipped and could not be complied with. Thus, to meet both the ends of justice it is requested to the Hon’ble Bench to set aside the matter to the CIT(A) for fresh consideration.
In view of the above, Ld. Counsel also drew our attention to the order of CIT(A), wherein he has adjudicated the appeal ex-parte by observing as under:
“It is observed at the outset that the appeal was fixed for hearing on 11 different occasions starting from 5/08/2014 to 26/02/2016; however apart from seeking adjournments or not responding to the notice the appellant made no submission; but I observe that in the statement of facts exhaustive arguments have been given to support the ITA.No.99/Mum/2017 Haresh A. Dhakan ; AY-2010-11 appeal and I accordingly proceed to decide the appeal in light of the submissions made in writing.”
We find from above and the order of CIT(A) that the CIT(A) has not allowed proper opportunity of being heard to the assessee and passed appellant order. In the interest of the justice, we set aside the order of CIT(A) and restored the matter back to the file of the CIT(A) for fresh adjudication after allowing reasonable opportunity of being heard. The order of CIT(A) is set aside and the matter is remanded to his file.