What did the Tribunal hold?

The Tribunal, in the interest of justice, decided to provide the assessee with one more opportunity to present their case before the CIT(A). This was granted subject to the payment of a cost of Rs. 1,000/-.

The assessee filed an appeal against the CIT(A)'s order confirming an addition of Rs. 8,44,484/- for AY 2018-19. The assessee did not appear before the CIT(A) or the ITAT, leading to ex-parte proceedings.

What were the issues?

Whether the assessee should be given another opportunity to present their case before the CIT(A) after failing to appear in earlier proceedings.

Jitendra Anandrao Desai vs DCIT | ITAT Mumbai 2024

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

Before: SHRI B.R. BASKARAN

For Respondent: Shri Suni Mathews, Sr.DR

Hearing: 02/05/2024Pronounced: 03/05/2024

Vs. Dy. CIT, Central Circle – 3(2), Room No.1913, Air India Building, Nariman Point, Mumbai 400 021. - Respondent Appellant by : None Respondent by : Shri Suni Mathews, Sr.DR Date of Hearing : 02/05/2024 Date of Pronouncement : 03/05/2024 O R D E R The assessee has filed this appeal challenging the order dated 10/08/2023 passed by CIT(A)-51,Mumbai and it relates to the Assessment Year 2018-19. The assessee is aggrieved by the decision of CIT(A) in confirming the addition of Rs.8,44,484/- made by the Assessing Officer.

None appeared on behalf of the assessee. I also notice that the CIT(A) was also constrained to pass the order ex-parte since, the assessee did not respond to various notices issued by him. Accordingly, I proceed to decide the appeal ex-parte, qua the assessee.

3. I heard ld. Departmental Representative and perused the record. Since the CIT(A) has passed the order ex-parte, in the interests of justice, I am of the view that the assessee may be provided with one more opportunity to present his case properly before the CIT(A).However, the same will be at a cost. Accordingly, I impose a cost of Rs.1,000/- (Rupees One thousand) upon the assessee, which shall be paid to the credit of Income Tax Department within two months from the date of receipt of this order. Subject to the payment of above cost, which shall be verified by the CIT(A) at the time of hearing, I set aside the order passed by CIT(A) and restore all the issues to his file for adjudicating them on merits. I also direct the assessee to fully co-operate with CIT(A) for expeditious disposal of the appeal.

In the result, the appeal filed by the assessee is treated as allowed. Order pronounced in the open court on 03rd May, 2024.

JITENDRA ANANDRAO DESAI,MUMBAI vs. DCIT CENTRAL CIRCLE-3(2), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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