SURESH CHIMANLAL SHAH,MUMBAI vs. ITO 16(2), MUMBAI

O R D E R

PER RAJESH KUMAR, A. M: This is an appeal filed by the assessee and it is directed against the order of the ld.CIT(A), Mumbai, dated 30.3.2015 for the assessment year 2010-11. 2. Despite service of notice through RPAD, none appeared on behalf of the assessee on the date of hearing and hence we are proceeding to decide the appeal ex-parte on the basis of material available before us and after hearing the ld. DR. 3. Grounds of appeal

no.1 taken by the assessee is in respect of violation of principle of natural justice and not giving fair and reasonable opportunity of being heard to the assessee and the issue raised in the 2 remaining grounds pertain to upholding the penalty confirmed by the ld. CIT(A) as imposed by the AO u/s 271(1)(c) of the Income Tax Act, 1961.

4. After hearing ld.DR and on perusal of record, we find that the ld.CIT(A) has decided the appeal ex-parte and therefore the contentions and the arguments of the appellant could not be considered. However, the FAA has passed very detailed order by giving detailed finding for dismissal of the appeal of the assessee as incorporated in para 2.4.1 to 2.4.20. Under these circumstances, in our view, the interest of justice would be met if the assessee is given one more opportunity of being heard before the FAA as no prejudice would be caused to the revenue thereby. Accordingly, we set aside the order of the ld.CIT(A) and restore this appeal to the file of the ld.CIT(A) to be decided denovo after considering various contentions and submissions as may be made by the assessee before the FAA in the set aside proceedings. We also direct the assessee to co- operate with the ld.CIT(A) for speedy disposal of the appeal. The ld.CIT(A) is at liberty to take view possible as per facts and law after giving opportunity to the assessee according to the principle of natural justice.

5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 20 th March, 2017 sd (Mahavir Singh) (Rajesh Kumar) न्यधनयक सदस्य / Judicial Member