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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SRI MAHAVIR SINGH
IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JUDICIAL MEMBER (A.Y:2010-11) Rajeev Jagdeesh Puri, Vs. The Income Tax Officer, Ward-26(2)(4), 6th Floor, K. B-203/2014, Bhoomi Classic, New Link Road, Malad (W), G. Mittal Aayurvedic Mumbai 400 064 Hospital Building, Charni Road, Mumbai 400 002 PAN: AQWPP 7580J Appellant .. Respondent Appellant by .. None .. Respondent by Shri K. L. Kanak, Sr. DR Date of hearing .. 11-08-2016 Date of pronouncement 11-08-2016 O R D E R PER MAHAVIR SINGH, JM:
This appeal by the assessee is arising out of order of CIT (A)-28, Mumbai in Appeal No. CIT (A)-28/ITO-26(2) (4)/332/2013-14 dated 03-11-2014. Assessment was framed by ITO-26(4) (2), Mumbai for assessment year 2010-11 u/s 144 of the Income Tax Act, 1961 (hereinafter ‘the Act’) vide his order dated 22-03-2013.
The only issue raised by the assessee in this appeal is against passing of ex-parte order. For this the assessee has raised the following two grounds:- “1. The Learned CIT (A) erred in passing in passing an ex-parte order without further investigating into alleged additions.
2. The Learned CIT (A) erred in law in dismissing appeal without making further enquiries which is very much within its jurisdiction as the power of CIT (A) is coterminous with that of AO”.
At the outset, it is noticed that the assessment order passed by the AO is ex-parte u/s 144 of the Act. Even, the CIT (A) has allowed only one opportunity 15-09-2014 to which the assessee’s Chartered Accountant appeared on 25-09-2014 and asked for adjournment. The CIT (A) decided the appeal on merits on the basis the materials available but, without affording reasonable opportunity of being heard to the assessee. When this fact was confronted to the learned Sr. DR, he fairly conceded that the matter be remitted back as both the authorities have decided the issue ex-parte. In the given facts and circumstances, I am of the considered view that in the interest of Principles of Natural Justice, the assessee should be allowed reasonable opportunity of being heard before framing assessment. Accordingly, I set aside the orders of the authorities below and remit the matter back to the file of the AO for fresh adjudication after allowing reasonable opportunity of being heard to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 11-08-2016