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Income Tax Appellate Tribunal, MUMBAI BENCH “G”, MUMBAI
Before: SHRI B.R. BASKARAN & SHRI VIKAS AWASTHY
PER B.R. BASKARAN, ACCOUNTANT MEMBER :
The assessee has filed this appeal challenging the order dated 01.09.2023 passed by the learned Commissioner of Income Tax (Appeals), NFAC, Delhi (in short ‘CIT(A)’) and it relates to A.Y 2012-13.
None appeared on behalf of the assessee. On a perusal of the order passed by the learned CIT(A), we notice that the learned CIT(A) was constrained to pass the order ex parte since the assessee did not appear before him. We also notice that the notice of hearing issued by the Registry has been returned back
Shlogam Agro Pvt. Ltd. unserved. Under these set of facts, we proceed to dispose of the appeal ex parte, without presence of the assessee.
We heard the learned DR and perused the record. Having regard to the fact that the learned CIT(A) has passed the order ex parte, 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 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 examining it afresh. We also direct the assessee to fully co-operate with the learned CIT(A) for expeditious disposal of the appeal.
In the result, appeal filed by the assessee is treated as allowed for statistical purposes.
Order pronounced in the open court on 13th May, 2024.