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Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI
Before: SHRI D.T. GARASIA
Per D.T. Garasia, Judicial Member:
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.
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.
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.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 16.10.2017.