ASHRAF ABDUL GANI KHAN , MUMBAI V. WARD 42(2)(1), MUMBAI

ITA 1237/MUM/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 3971 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-09-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 01-09-2024
• Assessment Year: 2015-2016
• Appeal Filed On: 17-03-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.R. MAKWANA
• Keywords: Opportunity of being heard

Judgement Text

| आयकर अपीलȣय अͬधकरण Ûयायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SUNIL KUMAR SINGH, HON’BLE JUDICIAL MEMBER I.T.A. No. 1237/Mum/2024 Assessment Year: 2015-16 Ashraf Abdul Gani Khan House No. 97, 1 st Floor, Kalina Village, Old CST Road, Kalina Santacruz East, Mumbai [PAN: AMDPK8623N] Vs Ward-42(2)(1), Mumbai अपीलाथȸ/ (Appellant) Ĥ× यथȸ/ (Respondent) Assessee by : None Revenue by : Shri R. R. Makwana, Sr. DR स ु नवाई कȧ तारȣख/Date of Hearing : 02/09/2024 घोषणा कȧ तारȣख /Date of Pronouncement: 02/09/2024 आदेश/O R D E R PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order of ld. National Faceless Appeal Centre (NFAC), Delhi, dt. 18.01.2024 pertaining to Assessment Year 2015-16. 2. The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in confirming the assessment by an ex parte order dismissing the appeal in lamini. 3. None appeared on behalf of the assessee in spite of notice. We decide to proceed ex parte. 4. On perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) has dismissed the appeal of the assessee drawing support from the I.T.A. No. 1237/Mum/2024 2 decision of the Delhi Bench in the case of CIT Vs. Multiplan India (P.) Ltd. 38 ITD 320. We are of the considered view that the ld. CIT(A) ought to have considered the grievance of the assessee considering the merits of the case, therefore, in the interest of justice and fairplay we restore the appeal of the assessee to the file of the ld. CIT(A) with a direction to decided afresh on merits of the case after affording reasonable and adequate opportunity of being heard to the assessee. Order pronounced in the Court on 2 nd September, 2024 at Mumbai. Sd/- Sd/- (SUNIL KUMAR SINGH) (NARENDRA KUMAR BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated 02/09/2024 *AK KEOT, Sr. PS आदेश कȧ ĤǓतͧलͪप अĒेͪषत /Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant 2. Ĥ×यथȸ / The Respondent 3. संबंͬधत आयकर आय ु Èत / Concerned Pr. CIT 4. आयकर आय ु Èत)अपील (/ The CIT(A)- 5. ͪवभागीय ĤǓतǓनͬध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 6. गाड[ फाई/ Guard file. आदेशान ु सार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपीलȣय अͬधकरण ITAT, Mumbai