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Facts
The assessee filed two appeals against the order of the CIT(A)/NFAC for assessment year 2015-16, which arose from proceedings under section 147 r.w.s 144 of the Income Tax Act. The assessee contended that the CIT(A) passed an ex-parte order without providing adequate opportunity for hearing.
Held
The Tribunal noted that the notices for hearing were issued with very short intervals, not allowing the assessee sufficient time to present their case. Therefore, the Tribunal set aside the CIT(A)'s order and restored the appeals for fresh adjudication.
Key Issues
Whether the CIT(A) erred in passing an ex-parte order without affording adequate opportunity of hearing to the assessee, and whether additions were confirmed without proper adjudication on merits and evidence.
Sections Cited
147, 144, 148, 69
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Income Tax Appellate Tribunal, MUMBAI BENCH “G”, MUMBAI
Before: SHRI SATBEER SINGH GODARA & SHRI OMKARESHWAR CHIDARA
per law within three effective opportunities of hearing subject to a rider that it shall be assessee’s risk and responsibility only proceedings. Ordered accordingly.
The assessee’s latter penalty appeal also follows the suit being consequential in nature. These assessee’s twin appeals are allowed for statistical purposes in above terms. A cop of this common order be placed in the respective case files.
Order pronounced in the open court on 24.07.2024.