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Income Tax Appellate Tribunal, MUMBAI BENCH “A”, MUMBAI
Before: SHRI NARENDRA KUMAR BILLAIYA, HONBLE & SHRI SANDEEP SINGH KARHAIL, HONBLEShri Nitesh Joshi Shri Manoj Kumar Sinha
O R D E R PER NARENDRA KUMAR BILLAIYA (AM)
This appeal by the assessee is preferred against the order dated 25.10.2023 by National Faceless Appeal Centre, Delhi [hereinafter in short “Ld. CIT(A)”] pertaining to A.Y.2015-16.
(A.Y: 2015-16) M/s. A.K. Munshi Yojana 2. The sum and substance of the grievance of the assessee is that the Ld. CIT(A) dismissed the appeal of the assessee for non-prosecution and in limine.
Having heard rival contentions, we have carefully perused the order of the Ld. CIT(A). We find that Ld. CIT(A) had issued notices to the assessee through ITBA portal. However, on receiving no compliance drawing support from the decision of the Hon’ble Supreme Court in the case of B.N. Bhattacharjee and another [118 ITR 461], Ld. CIT(A) dismissed the appeal.
We are of the considered view that Ld. CIT(A) ought to have decided the appeal on merits of the case and after affording a reasonable and adequate opportunity of being heard to the assessee. Notice sent through ITBA Portal would not amount to service of notice as the assessee cannot be expected to visit its ITBA portal every day.
Before us, counsel sought permission to file additional evidences stating that these evidences go to the root of the matter and could not have been filed during the assessment proceedings.
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(A.Y: 2015-16) M/s. A.K. Munshi Yojana 6. In the interest of justice and fair play, we deem it fit to restore the entire issue before the Assessing Officer. The Assessing Officer is directed to decide the issue afresh after affording a reasonable and adequate opportunity of being heard to the assessee and the assessee is directed to avail the opportunity given to it.
In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 15th May, 2024.