SHRI. SALEEM RAFIQ SARANG , PANVEL V. DY CIT WARD 28(3), NAVI MUMBAI

ITA 1078/MUM/2020

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 1802 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-05-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2012-2013
• Appeal Filed On: 10-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.1078/Mum/2020 (Asse ssment Year :2012-13) Shri Saleem Rafiq Sarang Flat No.101, Today Bliss Karanjade Tal. Panvel, Dist. Raigad- 410206 Vs. Deputy Commissioner of Income Tax, Ward 28(3) Mumbai PAN/GIR No.CO XPS7357R (Appellant) .. (Respondent) Assessee by Shri Satyaprakash Singh Revenue by Shri B.K. Bagchi Date of Hearing 10/05/2022 Date of Pronouncement 19/05/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.1078/Mum/2020 for A.Y.2012-13 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-26, Mumbai in appeal No.CIT(A)-26/IT-10153/2015-16 dated 12/12/2019 (ld. CIT(A) in short) against the order of assessment passed u/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act) dated 30/03/2015 by the ld. Dy.CIT 28(3), Mumbai (hereinafter referred to as ld. AO). 2. At the outset, we find that the ld. CIT(A) has passed an order exparte without securing the presence of the assessee. It is a fact that assessee ITA No.1078/Mum/2020 Shri Saleem Rafiq Sarang 2 had been issued several notices and no compliance thereon was made by the assessee before the ld. CIT(A). However, considering the nature of additions made by the ld. AO, the ld. CIT(A) atleast should have taken extra efforts to adjudicate the issue on merits instead of merely reiterating the conclusions of the ld. AO and confirming the disallowances / additions. Hence, we deem it fit and appropriate to remand this appeal to the file of the ld. CIT(A) for denovo adjudication in accordance with law. The assessee is at liberty to furnish all the supporting evidences in support of the grounds of appeal, including filing of fresh evidences, if any. Needless to mention that assessee be given reasonable opportunity of being heard. The assessee is also directed not to take any adjournments before the ld. CIT(A) except due to exceptional or unavoidable circumstances. Accordingly, the grounds raised by the assessee are allowed for statistical purposes. 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on 19/ 05 /2022 by way of proper mentioning in the notice board. Sd/- (PAVAN KUMAR GADALE) Sd/- (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 19/ 05 /2022 KARUNA, sr.ps ITA No.1078/Mum/2020 Shri Saleem Rafiq Sarang 3 Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. The CIT(A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy//