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Facts
The assessee filed an appeal against an ex-parte order passed by the CIT(A) on 20/12/2023. The assessee's counsel stated that the CIT(A) passed the order on the same day it was supposed to make compliance after receiving a notice of hearing, without giving an opportunity to present their case.
Held
The Tribunal noted that the CIT(A) had passed an ex-parte order without providing the assessee an opportunity to substantiate their case. The Tribunal also noted that the Ld. DR had no objection.
Key Issues
Whether the CIT(A) erred in passing an ex-parte order without providing adequate opportunity of hearing to the assessee.
Sections Cited
143(3), 254
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Income Tax Appellate Tribunal, ‘SMC’ BENCH MUMBAI
आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 20/12/2023 passed by ld. CIT(A) for the quantum of assessment passed u/s.143(3) r.w.s.254 of the Act. 2. Before us, ld. Counsel submitted that ld. CIT(A) has passed an exparte order and submitted that last date of notice of hearing was issued on 15/12/2023 for making compliance on 28/12/2023. However, on the same date ld. CIT(A) has passed
Mantri Nirman Ltd the order without giving opportunity to the assessee to substantiate its case.
It has been pleaded before us that the matter should be restored back to the file of the ld. CIT(A) to decide afresh.
Ld. DR also does not have any objection. Accordingly, the appeal of the assessee is remanded back to the file of the ld. First Appellate Authority to decide the issue on merits after giving opportunity of hearing to the assessee.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on 28th Jun, 2024.