URMILA RATANLAL SUD,MUMBAI vs. ITO 20(3)(1), MUMBAI

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ITA 3221/MUM/2014Status: DisposedITAT Mumbai29 October 2015AY 2008-092 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, in the interest of natural justice, decided to give the assessee another opportunity to explain her case. The order of the CIT(A) was set aside and the matters were restored to the AO for fresh examination.

What were the facts?

The assessee was prevented from appearing before the AO due to reasons beyond her control and could not submit necessary materials to the CIT(A). The AO had passed an assessment order under section 144 read with section 147.

What were the issues?

Whether the assessee should be granted an opportunity to present her case before the AO and CIT(A) when prevented by circumstances beyond her control.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “ F” BENCH, MUMBAI

For Appellant: Shri R N Vasani
Hearing: 29.10.2015Pronounced: 29.10.2015

O R D E R

Per B.R.BASKARAN, Accountant Member:

The appeal by the assessee is directed against the order dated 13.2.2014 passed by Ld CIT(A)-31, Mumbai for assessment year 2009-10.

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