MAMTA LALITKUMAR GOEL,MUMBAI vs. ACIT 20(1), MUMBAI

At the outset, ld Counsel for the assessees briefly narrated the facts of the case and brought our attention to the order of the CIT (A) and mentioned that the said order was finalized in the spirit of ex-parte adjudication. Bringing our attention to the pars 4 of the CIT (A)’s order, Ld Counsel for the assessee submitted that Shri Manmohan Agarwal, concerned Chartered Accountant (CA) of the assessee could not attend on 11.3.2015, which lead to the dismissal of the certain issues raised in the appeals. Mentioning that the said CA was sick on the said date, relying on the Medical Certificate, copy of which is filed before us, Ld Counsel for the assessee pleaded for remanding the issues raised in both the appeals to the file of the CIT (A) for fresh adjudication and for want of a speaking order on all the issues raised in the said appeals.

On hearing both the parties and on considering the prayer raised by the assessee before us, we are of the opinion, both the instant appeals should be remanded to the file of CIT (A) as desired by the Ld Counsel for the assessee. We order accordingly. CIT (A) shall adjudicate the issues on merits after affording a reasonable opportunity of being heard to the assessee as per the set principles of natural justice. CIT (A) is also directed to pass a speaking order in accordance with the provisions of section 250(6) of the Act. Assessee is also directed to attend before the CIT (A) as and when he calls without fail. Thus, all the grounds raised

4. In the result, both the appeals filed by the assessees are allowed for statistical purposes. Order pronounced in the open court on 05th December, 2016. Sd/- Sd/- (PAWAN SINGH) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER भुंफई Mumbai; ददनांक 05.12.2016 व.नन.स./ OKK , Sr. PS