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

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ITA 3891/MUM/2023Status: DisposedITAT Mumbai16 April 2024AY 2010-11Bench: SHRI PAVAN KUMAR GADALE (Judicial Member), MS. PADMAVATHY S (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250,Section 148,Section 147,Section 144B,Section 151,Section 69

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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI PAVAN KUMAR GADALE & MS. PADMAVATHY S

For Respondent: Shri R.R Makwana.DR
Hearing: 15.04.2024Pronounced: 16.04.2024

आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy//

Deepak Manaji Bhosale, Mumbai. - 8 -

1.

( Asst. Registrar) ITAT, Mumbai

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