SURESHKUMAR PARASMAL JAIN,KALYAN vs. INCOME TAX OFFICER WARD 3(4), KALYAN

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ITA 69/MUM/2024Status: DisposedITAT Mumbai08 May 2024AY 2014-15Bench: SHRI NARENDRA KUMAR BILLAIYA, HON'BLE (Accountant Member), SHRI RAHUL CHAUDHARY, HON'BLE (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the CIT(A) for a fresh decision. The CIT(A) was directed to provide the assessee with an adequate opportunity of being heard.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) without the assessee being heard. The assessee claims they did not receive the notice for the appellate proceedings.

What were the issues?

Whether the CIT(A) erred in confirming the addition by passing an ex-parte order without affording the assessee an opportunity of being heard.

AI-generated summary — verify with the full judgment below

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

Before: SHRI NARENDRA KUMAR BILLAIYA, HONBLE & SHRI RAHUL CHAUDHARY, HONBLEShri Piyush Chhajed Shri Paresh Deshpande

For Appellant: Shri Piyush Chhajed
For Respondent: Shri Paresh Deshpande
Pronounced: 08.05.2024

O R D E R PER NARENDRA KUMAR BILLAIYA (AM)

1.

This appeal by the assessee is preferred against the order dated 14.11.2023 by National Faceless Appeal Centre, Delhi [hereinafter in short “Ld. CIT(A)”] pertaining to A.Y.2014-15.

2.

The sum and substance of the grievance of the assessee is that the Ld. CIT(A) erred in confirming the assessment by an exparte order

(A.Y: 2014-15) Sureshkumar Parasmal Jain thereby confirming the addition made by the Assessing Officer amounting to ₹.41,91,438/-.

3.

At the very outset, the counsel pointed out that the assessee could not attend the Appellate Proceedings as the notice was not received by the assessee. It is the say of the counsel that given an opportunity the assessee will update its E-Mail ID and attend the proceedings.

4.

On such concession, in the interest of justice and fair play, we restore the issue to the file of the Ld. CIT(A). Ld. CIT(A) is directed to decide the appeal afresh, after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is directed to update its E-Mail ID and inform the authorities as early as possible.

5.

In the result, appeal filed by the assessee is allowed for statistical purpose.

Order pronounced in the open court on 08th May, 2024.

Sd/- Sd/- (RAHUL CHAUDHARY) (NARENDRA KUMAR BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai / Dated 08.05.2024 Giridhar, Sr.PS

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