BHANUMATI MOHANLAL SAVLA,MUMBAI vs. ASST CIT 32(1), MUMBAI

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ITA 2538/MUM/2017Status: DisposedITAT Mumbai30 June 2017AY 2007-082 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter back to the CIT(A) for fresh adjudication on merits. The CIT(A) was directed to decide the appeal after giving the assessee a reasonable opportunity of hearing.

What were the facts?

The assessee filed an appeal before the ITAT against the CIT(A)'s order for AY 2007-08. The assessee's AR conceded that the appeal was not pursued before the CIT(A) and requested to pursue it now.

What were the issues?

Whether the appeal should be restored to the CIT(A) for fresh adjudication when it was not pursued earlier.

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 Madan Dedhia, A.R
For Respondent: Shri B.S. Bist, D.R
Hearing: 12.06.2017Pronounced: 30.06.2017

Per D.T. Garasia, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order dated 17.01.2017 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2007-08.

2.

During the course of hearing, at the outset, the Ld. A.R. has fairly conceded that assessee did not pursue the appeal before the Ld. CIT(A), therefore, now he wanted to pursue this appeal before the Ld. CIT(A).

3.

The Ld. D.R. has no objection, if the matter is restored to Ld. CIT(A) for fresh hearing.

4.

Therefore, in the interest of justice, I restore this matter back to the file of the Ld. CIT(A) for fresh adjudication and Ld. CIT(A) is directed to decide

5.

In the result, appeal of the assessee is allowed.

Order pronounced in the open court on 30.06.2017.

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