M/S S. A. TEXTILES,MUMBAI vs. INCOME TAX ASSESSMENT UNIT/NFAC, DELHI

PDF · subscribers
ITA 146/MUM/2024Status: DisposedITAT Mumbai14 May 2024AY 2020-21Bench: JUSTICE (RETD.) C V BHADANG, HON'BLE (President), SHRI B.R. BASKARAN (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the CIT(A) passed an ex-parte order due to the assessee's non-appearance. However, to provide a fair opportunity, the Tribunal set aside the CIT(A)'s order and restored the case to the CIT(A)'s file for a fresh adjudication, directing the assessee to cooperate.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A) for assessment year 2020-21. The ex-parte order was passed because the assessee did not appear before the CIT(A). The assessee's representative argued that the additions made by the Assessing Officer were not properly understood.

What were the issues?

Whether the assessee should be given another opportunity to present their case before the CIT(A) after an ex-parte order was passed.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “G”, MUMBAI

Before: JUSTICE (RETD.) C V BHADANG, HON’BLE& SHRI B.R. BASKARAN

For Appellant: Shri Mohammed Anas A. Siddique
For Respondent: Shri Suresh D. Gaikwad, Sr.AR
Hearing: 14/05/2024Pronounced: 14/05/2024

PER B.R. BASKARAN, ACCOUNTANT MEMBER :

1.

The assessee has filed this appeal challenging the order dated 28/12/2023 passed by ld. CIT(A),NFAC,Delhi and it relates to the assessment year 2020-21.

2.

At the outset, we notice that the ld.CIT(A) was constrained to pass an ex-parte order since the assessee did not appear before him. The ld.A.R of the assessee submitted that the additions made by Assessing Officer are liable to be deleted since he has not properly understood the income declared by the assessee in the Profit & Loss Account. However, since, the Ld CIT(A) has passed the order ex-parte, we are of the view that assessee may be provided with one more opportunity to present its case properly before the ld. CIT(A). Accordingly, we set aside the order passed by ld.CIT(A) and restore all the issue to his file for adjudicating the issues afresh. We also direct the assessee to fully co-operate with the ld.CIT(A) for expeditious disposal of the appeal.

3.

In the result, the appeal filed by the assessee is treated as allowed. Order pronounced in the open court on 14th May, 2024. Sd/- Sd/- [Justice (Retd) C V Bhadang] (B.R. Baskaran) President Accountant Member Mumbai, Date : 14th May, 2024 VM. Copy to : 1) The Appellant 2) The Respondent 3) The PCIT/CIT concerned 4) The D.R, “G” Bench, Mumbai 5) Guard file

Recent GST High Court judgments

Search GST case law →