SHLOGAM AGRO PRIVATE LIMITED,MUMBAI vs. DCIT CIRCLE 13(2)(2) MUMBAI, MUMBAI

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ITA 3881/MUM/2023Status: DisposedITAT Mumbai13 May 2024AY 2012-13Bench: SHRI B.R. BASKARAN (Accountant Member), SHRI VIKAS AWASTHY (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the CIT(A)'s order and restored the issues to the CIT(A)'s file for fresh examination. The tribunal granted the assessee one more opportunity to present its case, emphasizing the principles of natural justice.

What were the facts?

The assessee filed an appeal before the ITAT challenging the CIT(A)'s ex parte order. The assessee did not appear before the CIT(A), and notices from the ITAT Registry were returned unserved.

What were the issues?

Whether the CIT(A)'s ex parte order was passed in violation of natural justice principles, and if the assessee should be granted another opportunity to present its case.

AI-generated summary — verify with the full judgment below

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

Before: SHRI B.R. BASKARAN & SHRI VIKAS AWASTHY

For Respondent: Shri Suresh D. Gaikwad
Hearing: 13/05/2024Pronounced: 13/05/2024

PER B.R. BASKARAN, ACCOUNTANT MEMBER :

1.

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.

2.

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.

3.

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.

4.

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.

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