SURESH M. BHATHIJA (HUF),MUMBAI vs. ITO WD 19(3)(4), MUMBAI

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ITA 4071/MUM/2013Status: DisposedITAT Mumbai17 August 2016AY 2006-074 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the assessee's absence was due to bonafide and reasonable causes beyond his control. The ex-parte order of the CIT(A) was set aside.

What were the facts?

The assessee could not appear before the CIT(A) due to serious medical reasons, including cardiac problems and cancer. The CIT(A) passed an ex-parte order without considering the merits of the case.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without considering the merits of the case, due to the assessee's unavoidable absence, is sustainable.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH, MUMBAI

Before: SHRI SHAILENDRA KUMAR YADAV, JM & SHRI RAJESH KUMAR, AM

Hearing: 17.8.2016Pronounced: 17.08.2016

आदेश की प्रतिलऱपप अग्रेपिि/Copy of the Order forwarded to : अऩीरधथी / The Appellant 1. प्रत्मथी / The Respondent. 2. आमकय आमुक्त(अऩीर) / The CIT(A)- concerned 3. आमकय आमुक्त / CIT concerned 4. ववबधगीम प्रनतननधध, आमकय अऩीरीम अधधकयण, भुंफई / 5. DR, ITAT, Mumbai concerned 6. गधर्ा पधईर / Guard file. आदेशधनुसधय/ BY ORDER, / / True Copy / / सहधमक ऩंजीकधय (Asstt. Registrar) आमकय अऩीरीम अधधकयण, भुंफई /ITAT, Mumbai

Date Initials 1. Draft dictated on 17.8.2016 SPS 2. Draft placed before author 17.8.2016 SPS 3. Draft proposed & placed before the Second JM Member 4. Draft discussed/approved by Second Member AM 5. Approved Draft comes to the Sr. PS SPS 6. Kept for pronouncement on SPS 7. File sent to the Bench Clerk SPS 8. Date on which file goes to the Head Clerk 9. Date on which file goes to A.R. 10. Date of dispatch of order

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