BAPUJI ENTEPARISES,MUMBAI vs. ITO WD 1(3), THANE

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ITA 2149/MUM/2017Status: DisposedITAT Mumbai06 September 2017AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issues back to the file of the Assessing Officer. The Tribunal found no objection from the Revenue's representative.

What were the facts?

The assessee's appeals before the CIT(A) were dismissed for non-appearance. The assessee then requested to have the issues restored back to the Assessing Officer.

What were the issues?

Whether the CIT(A) order passed without providing an opportunity of hearing to the assessee is valid.

AI-generated summary — verify with the full judgment below

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

Before: SHRI D.T. GARASIA

For Appellant: Shri Kiran Bhosale, A.R
For Respondent: Smt. N. Hemalatha, D.R
Hearing: 07.08.2017Pronounced: 06.09.2017

Per D.T. Garasia, Judicial Member:

1.

The above titled appeals have been preferred by the assessee against the order dated 27.01.2017 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment years 2010-11 & 2009-10.

2.

At the outset, during the course of hearing, the Ld. A.R. submitted that the Ld. CIT(A) has passed the order without giving opportunity of hearing to the assessee. The assessee did not present before the Ld. CIT(A) and various opportunities were granted. Therefore, in absence of any explanation by the assessee before the Ld. CIT(A), the Ld. CIT(A) has dismissed the appeals.

3.

The Ld. D.R. has no objection.

4.

Therefore, I restore these issues back to the file of Assessing Officer.

5.

In the result, both the appeals of the assessee are allowed by way of remand.

Order pronounced in the open court on 06.09.2017.

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