SUREKHA ARVIND JAIN, MUMBAI V. THE ITO WARD-32(1)(1), MUMBAI

ITA 2288/MUM/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0867 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 04-10-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 22-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SMITHA V. NAIR
• Keywords: Opportunity of being heard; Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI N. K. CHOUDHRY, JM I.T.A. No. 2288/Mum/2023 Assessment Year: 2011-12) Surekha Arvind Jain 301 3 rd Floor Gulshan Building No. 1, Juhu Lane, Andheri(w), Mumbai-400058 PAN No. ADLPJ 8732 E Vs. The Income Tax Officer, 32(1)(1), Kautilya Bhawan, Bandra Kurla Complex, Bandra East, Mumbai Appellant) : Respondent) Appellant/Assessee by : Shri Piyush Chhajed Revenue/Respondent by : MS Smitha V. Nair Date of Hearing : 05.10.2023 Date of Pronouncement : 10.10.2023 O R D E R Per N. K. Choudhry, JM: The Assessee has preferred this appeal against the order dated 28.04.2023 impugned herein passed by National Faceless Appeal Centre (NFAC), Delhi {in short ‘NFAC’}/ Ld. Commissioner of Income Tax (in short “ Ld. Commissioner” u/s 250 of the Income Tax Act 1961 (in short ‘the Act’). 2 ITA No.2288/Mum/2023 Surekha Arvind Jain 2. At the outset, I observe that the impugned order is an ex- parte and before passing the same the ld. CIT(A) issued five notices starting from 6 th Jan, 2021 onwards up to 4 th Jan, 2023 however, the Assessee neither appeared nor filed any reply. Therefore, in the constrained circumstances, the ld. CIT(A) decided the appeal ex-parte but not on merits. Considering the peculiar facts and circumstances, as the ld. CIT(A) in the absence of reply/documents to be filed by the Assessee, was unable to decide the case in proper manner, hence for just decision of the case and for the ends of justice, I am inclined to set aside the impugned order and remand the instant case to the file of the ld. CIT(A) for decision afresh, suffice to say by affording reasonable opportunity of being heard to the Assessee. Accordingly the case is remanded to the file of the ld. CIT(A) for decision afresh. The Assessee is also directed to comply with the notice(s) and appear if requires and file relevant document(s) which would be needed for proper and real adjudication of the case and in case of further default, the Assessee will not be entitled for any leniency. 3 ITA No.2288/Mum/2023 Surekha Arvind Jain 3. In the result, appeal filed by the Assessee stands allowed for statistical purposes. Order pronounced in the open court on 10-10-2023. Sd/- (N. K. CHOUDHRY) Judicial Member *Ganesh Kumar, PS (on tour) Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. DR, ITAT, Mumbai 4. 5. Guard File CIT BY ORDER, (Dy./Asstt.Registrar) ITAT, Mumbai