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Income Tax Appellate Tribunal, “SMC” Bench, Mumbai
Before: Shri B.R. Baskaran (AM)
The appeal filed by the assessee is directed against the order dated 22.3.2017 passed by the learned CIT(A)-41, Mumbai and it relates to A.Y. 2009-10. The assessee is aggrieved by the decision of the learned CIT(A) in upholding the validity of reopening and also in confirming the addition relating to alleged bogus purchases.
I heard the parties and perused the record. I noticed that the learned CIT(A) has passed an ex-parte order since the assessee did not appear before him. At the time of hearing learned AR submitted that the assessee did not engage a proper counsel for appearing before the learned CIT(A) and hence the assessee could not appear before the first appellate authority.
I heard learned Departmental Representative and perused the record. Since the learned CIT(A) has passed an ex-parte order without hearing the assessee, I am of the view that the assessee, in the interest of natural justice,
2 Saurabh Plasto Products Pvt.Ltd. should be given one more opportunity in this matter to appear before the learned CIT(A). Accordingly I set aside the order passed by the learned CIT(A) and restore the issue to his file for adjudicating them afresh. The assessee is also directed to appear before the learned CIT(A) without fail, so that the appeal shall be disposed of expeditiously.
In the result, appeal filed by the assessee is treated as allowed for statistical purposes. Order has been pronounced in the Court on 8.6.2017.