PROMOD INDIA PRIVATE LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 10(3)(2), MUMBAI
Facts
The assessee filed an appeal against an ex-parte order passed by the CIT(A). The CIT(A) had confirmed additions made by the AO because the assessee did not respond to notices or furnish material to controvert the additions.
Held
The Tribunal noted that the CIT(A) passed the order ex-parte without adjudicating on merits due to the assessee's non-response. In the interest of natural justice, the Tribunal set aside the CIT(A)'s order and restored the issues to the CIT(A)'s file for fresh adjudication after providing an adequate opportunity of being heard to the assessee.
Key Issues
Whether the ex-parte order passed by the CIT(A) without adjudicating on merits was sustainable, and if the assessee should be provided with another opportunity to present their case.
Sections Cited
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Income Tax Appellate Tribunal, “C” BENCH, MUMBAI
Before: SHRI B. R. BASKARAN, AM & SHRI SUNIL KUMAR SINGH, JM
IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI B. R. BASKARAN, AM AND SHRI SUNIL KUMAR SINGH, JM आयकर अपील सं/ I.T.A. No.1858/Mum/2024 (निर्धारण वर्ा / Assessment Year: 2017-18) Promod India Pvt. Ltd बिधम/ ACIT-Circle-10(3)(2) Room No.212, 2nd Floor, 907-B Wing Mittal Vs. Commerical Andheri Kurla Aayakar Bhavan, M. K. Road, Andheri East, Mumbai- Road, Mumbai-400020. 400059.
स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAHCP1767B (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri Devendra Jain Revenue by: Shri H. M. Bhatt (Sr. DR) सुनवाई की तारीख / Date of Hearing: 25.06.2024 घोषणा की तारीख /Date of Pronouncement: 28.06.2024 आदेश / O R D E R PER B.R. BASKARAN, AM: The assessee has filed this appeal challenging the order dated 13/02/2024 passed by the Commissioner of Income Tax (Appeals), [hereinafter referred to as the “CIT(A)”] National Faceless Appeal Centre (NFAC) for the A.Y.2017-18. 2. We have heard the parties and perused the record. We noticed that the learned CIT(A) was constrained to pass the order ex-parte, since the assessee did not respond to the notices issued by him. We notice that the Ld CIT(A) did not adjudicate the grounds on merits, but confirmed the additions on the ground that the assessee did not furnish any material to
ITA No.1858/Mum/2024 A.Y.2017-18
controvert the additions made by the AO. Hence, we are of the view that in the interests of natural justice, the assessee may be provided with one more opportunity to present its case properly before the learned CIT(A). Accordingly, we set aside the order passed by the learned CIT(A) and restore all the issues to his file for adjudicating them afresh, after affording adequate opportunity of being heard to the assessee. We also direct the assessee to fully cooperate with Ld. CIT(A) for expeditious disposal of appeals.
In the result, the appeal filed by the assessee is treated as allowed.
Order pronounced in the open court on 28.06.2024
Sd/- Sd/- (SUNIL KUMAR SINGH) (B. R. BASKARAN) न्यधनिक सदस्य/JUDICIAL MEMBER लेखध सदस्य / ACCOUNTANT MEMBER मुंबई Mumbai; ददनांक Dated 28.06.2024 Vijay Pal Singh, Sr. PS Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Mumbai; and (5) Guard file. True Copy By Order
Assistant Registrar ITAT, Mumbai
