RIM IMPEX, Mumbai V. ITO-25(3)(3), MUMBAI

ITA 1832/MUM/2023

AI Insights

The case involves appeals by M/s. Rim Impex against the orders of the ld. CIT(A) for the assessment years 2010-11 and 2012-13. The primary grievance of the assessee was the ex-parte nature of the decisions made by the ld. CIT(A), which were passed without hearing the assessee. The Tribunal noted that the notices sent to the assessee were returned unserved and, acknowledging the principles of natural justice, decided to set aside the CIT(A)'s orders and remand the matter back for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 302368 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 07-08-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 21-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI B.R. BASKARAN, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1831/Mum/2023 & 1832/Mum/2023 (Assessment Year :2010-11 & 2012-13) M/s. Rim Impex 8,Sahas Building 2 nd Floor, Scheme Road No.5, Vile Parle East Mumbai-400 057 Vs. ITO 23(3)(3) Mumbai PAN/GIR No.AAFFR4921A (Appellant) .. (Respondent) Assessee by None Revenue by Smt. Mahita Nair Date of Hearing 08/08/2023 Date of Pronouncement 08/08/2023 आदेश / O R D E R PER BENCH: Both the appeals filed by the assessee are directed against the orders passed by ld. CIT(A) NFAC, Delhi and related to A. Yrs. 2010-11 & 2012-13. 2. In both the appeals, assessee is aggrieved by the decision of the ld. CIT(A) in passing ex-parte order without hearing the assessee. The assessee has also raised grounds on merits of decision rendered by Ld CIT(A) on various grounds contested by it before ld. CIT(A). ITA No. 1831 & 1832/Mum/2023 M/s. Rim Impex 2 3. None appeared on behalf of the assessee and the notice issued to the assessee has been returned back unserved. Since the ld.CIT(A) has passed ex-parte order in both the years, without hearing the assessee, we proceed to dispose of both the appeals ex-parte, without the presence of the assessee. 4. We heard ld. DR and perused the record. As noticed earlier, ld. CIT(A) has passed the order ex-parte without hearing the assessee. Accordingly, in the interest of natural justice, we are of the view that the assessee may be provided with one more opportunity to present its case properly before ld. CIT(A). Accordingly, we set aside the orders passed by ld. CIT(A) in both the years under consideration and restore all the issues to his file for adjudicating them afresh after providing adequate opportunity of being heard to the assessee. We also direct the assessee to fully cooperate with the ld. CIT(A) for expeditious disposal of the appeals. 5. In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes. Order pronounced in the open court on 08/08/2023 Sd/- (SANDEEP SINGH KARHAIL) Sd/- (B.R. BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai; Dated 08/08/2023 KARUNA, sr.ps ITA No. 1831 & 1832/Mum/2023 M/s. Rim Impex 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//