DEEPAK MANAJI BHOSALE,MUMBAI vs. INCOME TAX OFFICE-32(1)(4) , MUMBAI

Facts

The assessee filed an appeal against the order of the CIT(A) which confirmed the assessment order. The CIT(A) had dismissed the assessee's appeal for non-prosecution after multiple notices and no response from the assessee. The assessee had initially challenged the addition of Rs. 24,00,000/- made by the AO for the purchase of a flat.

Held

The Tribunal noted that the CIT(A) dismissed the appeal ex-parte due to the assessee's non-appearance despite opportunities. However, considering the principles of natural justice, the Tribunal decided to provide one more opportunity to the assessee to present their case.

Key Issues

Whether the CIT(A) erred in dismissing the appeal for non-prosecution without considering the merits, and if the assessee should be granted another opportunity to present their case.