EVERSMILE PROPERTIES P LIMITED,THANE vs. DCIT, CIRCLE 3(1)(2), MUMBAI

Assessee is mainly aggrieved by exparte order passed by the ld. CIT(A) dismissing the appeal in limine and without deciding the issue on merits.

From the perusal of the impugned order it is seen that assessee’s case was posted for hearing and notices were sent through ITBA portal from NFAC. In the impugned order ld. CIT (A) has incorporated the grounds as well as the statement of facts. However, he noted that assessee was granted opportunity to file submissions and documents vide notice dated 22/01/2021 and 30/11/2022. Since, no submissions have been filed and therefore, appeal of the assessee has been dismissed on the ground that assessee is not interested in prosecuting the appeal. Since, appeal has been dismissed exparte by the ld. CIT (A) without deciding on merits, therefore, in the interest of justice, both the appeals are restored back to the file of the First Appellate Authority to decide the issue on merits after giving reasonable opportunity of hearing to the assessee and the assessee is also directed to update the correct e-mail ID and participate in the proceedings to substantiate its case. Accordingly, both the appeals are restored back to the file of the ld. CIT (A).

In the result, both the appeals of the assessee are allowed for statistical purposes.