NIVRUTTI MARUTI LASHKAR , MUMBAI V. INCOME TAX OFFICER- WARD 3 (1), MUMBAI

ITA 2412/MUM/2022

AI Insights

The case involves an appeal by Nivrutti Maruti Lashkar Shanti Process against an order from the CIT(A), National Faceless Appeal Centre, Delhi, concerning the assessment year 2010-11. The appeal was initially heard ex-parte due to the absence of the assessee's representation despite multiple opportunities. The Income Tax Appellate Tribunal (ITAT) noted that the CIT(A) had also disposed of the appeal ex-parte without addressing the merits of the grounds raised by the assessee. Consequently, the ITAT decided to restore the matter to the CIT(A) for a detailed examination on merits, subject to the payment of a cost by the assessee for their previous non-cooperation.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 123921 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-02-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 20-09-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘B’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Kavitha Rajagopal (JM) I.T.A. No. 2412/Mum/2022 (A.Y. 2010-11) Nivrutti Maruti Lashkar Shanti Process, Room No. 6 Lashkare Chawal Bhanjiwadi, Gawand Path Naupada, Thane West Pinecode No. 400 602. PAN : AHSPL1890L V s . ITO-Ward 3(1) Ashar I.T. Park 6 th Floor Road No. 16Z Wagle Estate Thane West Pincode-400 604. (Appellant) (Respondent) Assessee by None Department by Shri Chetan M. Kacha D ate of He a rin g 21.02.2023 D ate of P r on ou nc em ent 21.02.2023 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the order dated 26.7.2022 passed by the learned CIT(A), National Faceless Appeal Centre, Delhi and it relates to A.Y. 2010-11. 2. None appeared on behalf of the assessee, even though the notice was issued by registered post on the earlier occasion. We also notice that the bench had granted adjournment at the specific request of the assessee in one occasion. Hence we proceed to dispose of the appeal ex-parte, without presence of the assessee. 3. We heard learned DR and perused the record. We noticed that the assessee has not appeared before the learned CIT(A) also, despite giving six opportunities. Hence the learned CIT(A) has disposed of the appeal ex-parte. 2 On perusal of the order passed by the learned CIT(A), we noticed that the first appellate authority has not disposed of the grounds urged by the assessee on merits. 4. Under these set of facts, we are of the view that the assessee may be provided with one more opportunity to present his case properly before the learned CIT(A) in order to enable him to pass a reasoned order adjudicating all the grounds urged by the assessee before him. However, we are of the view that the assessee should be imposed a cost for being delinquent before the learned CIT(A) as well as before this Tribunal. Accordingly, we impose a cost of Rs. 5000/- (Rupees Five thousand) upon the assessee, which shall be paid to the credit of the Income Tax Department as other fees within two months from the date of receipt of this order. Subject to the payment of the above said cost, which shall be verified by the learned CIT(A), all the issues are restored to the file of the learned CIT(A) for adjudicating them afresh, after affording adequate opportunity of being heard to the assessee. The assessee is also directed to fully cooperate with the learned CIT(A) for expeditious disposal of the appeal. 5. In the result, appeal filed by the assessee is treated as allowed for statistical purposes. Pronounced in the open court on 21.2.2023. Sd/- Sd/- (KAVITHA RAJAGOPAL) (B.R. BASAKARAN) Judicial Member Accountant Member Mumbai; Dated : 21/02/2023 Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. CIT 5. DR, ITAT, Mumbai 3 6. Guard File. BY ORDER, //True Copy// (Assistant Registrar) PS ITAT, Mumbai