ASHISH ATTMARAM PANCHAL,MUMBAI vs. ITO 25(2)(1), MUMBAI

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ITA 3683/MUM/2017Status: DisposedITAT Mumbai16 October 2017AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter back to the Assessing Officer to decide afresh after giving the assessee a due opportunity of hearing. The AO was given liberty to pass an order as per law if the assessee failed to appear again.

What were the facts?

The assessee's appeal was against an ex-parte order passed by the Assessing Officer and the CIT(A) as the assessee did not appear before them. The assessee requested an opportunity to present their case afresh.

What were the issues?

Whether the assessee should be granted an opportunity to present their case afresh after an ex-parte assessment order was passed due to their non-appearance.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI

Before: SHRI D.T. GARASIA

For Appellant: Shri Jayant R. Bhatt, A.R
For Respondent: Smt. N. Hemalatha, D.R
Hearing: 08.08.2017Pronounced: 16.10.2017

Per D.T. Garasia, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order dated 29.03.2017 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2009-10.

2.

During the course of hearing, the Ld. A.R. submitted that the assessment was passed ex-parte and before the Ld. CIT(A) and the Assessing Officer (hereinafter referred to as the AO) the assessee did not remain present. Now assessee wanted to remain present before the AO and hence he requested to decide the matter afresh after giving due opportunity of hearing to the assessee.

3.

The Ld. D.R. has not objection.

2 M/s. Ashish Atrmaram Panchal 4. Having heard both the parties and looking to the facts and circumstances of the case, in the interest of justice and fairplay, I restore this matter back to the file of AO. The AO is directed to decide the matter afresh after giving due opportunity of hearing to the assessee. If the assessee will not remain present before the AO, the AO is at liberty to pass the order, as per law.

5.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 16.10.2017.

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