HANJER BUILDERS P.LTD,MUMBAI vs. ITO 5(1)(4), MUMBAI

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ITA 5659/MUM/2011Status: DisposedITAT Mumbai08 July 2016AY 2006-072 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the file of the CIT(A) to decide the appeal afresh. The CIT(A) was directed to provide a reasonable opportunity of being heard to the assessee.

What were the facts?

The assessee's counsel could not appear before the CIT(A) due to unavoidable circumstances, leading to an ex-parte order. The assessee requested another opportunity to present their case.

What were the issues?

Whether an ex-parte order passed by the CIT(A) due to the assessee's absence should be set aside to provide a fair hearing.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “H”, BENCH, MUMBAI

For Appellant: Mr. Ranjeesh K. Arvind
For Respondent: Mr. Ranjeesh K. Arvind
Pronounced: 01/03/2013

( Assessment Year :2006-2007) M/s Hanjer Builders Pvt. Ltd., Vs. ITO 5(1)(4), Mumbai Shalimar House, 335, Grant Road, Mumbai-400 007 PAN/GIR No. : AAACH 9298 N .. ( Appellant) ( Respondent) /Assessee by : Mr.Rahul K. Hakani /Revenue by : Mr. Ranjeesh K. Arvind 18th Feb., 2013 Date of Hearing : Date of Pronouncement : 01/03/2013 O R D E R

Per Shri R.K.Gupta, JM:

1.

This is an appeal by the assessee against the order dated 5-3- 2010 of leaned CIT(A)-9, Mumbai relating to the assessment year 2006-07.

2.

At the very outset, learned counsel of the assessee submitted that due to inevitable circumstances, he could not appear before the learned CIT(A) and, therefore, the learned CIT(A) has passed the ex- parte order. It is also submitted that to meet the end of justice, one more opportunity may be afforded by restoring this matter back to the file of learned CIT(A).

3.

On the other hand, learned DR has placed reliance on the order of the CIT(A) and also submitted that this case may be heard on merit.

4.

After considering the submission and perusing the material on record, we are of the view that to meet the end of justice, this matter should be restored back to the file of the learned CIT(A) to decide the appeal afresh. Therefore, in order to impart substantial justice to the assessee, we restore this matter back to the file of the CIT(A), who after affording a reasonable opportunity of being heard to the assessee, shall pass the order afresh. We order accordingly.

5.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on this 1st day of Mar.2013. 01/03/2013

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