PANNA NIKHIL MERCHANT, MUMBAI V. ACIT-19(2), MUMBAI

ITA 2678/MUM/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0648 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-10-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: C
• Next Hearing Date: 18-10-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 30-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण मुंबई पीठ “सी ”,मुंबई 炈ी िवकास अव瀡थी, 瀈याियक सद瀡य एवं 炈ी , लेखाकार सद瀡य के सम楹 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ C ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI PRASHANT MAHARSHI , ACCOUNTANT MEMBER आअसं.2678 /मुं/2023 (िन.व. 2014-15) ITA NO.2678/MUM/2023(A.Y.2014-15) Panna Nikhil Merchant, 2 nd Floor Marble Arch, G.Deshmukh Marg, Peddar Road, Mumbai 400 026. PAN: AACPM-6656-J ...... अपीलाथ牸 /Appellant बनाम Vs. Asstt. Commissioner of Income Tax -19(2), Mumbai Room No.207, 2 nd Floor, Matru Mandir, Tardeo Road, Mumbai – 400 007 ..... 灹ितवादी/Respondent अपीलाथ牸 獧ारा/ Appellant by : Shri Satyaprakash Singh ितवादी ारा/Respondent by : Shri Prabhat Kumar Gupta सुनवाई क琉 ितिथ/ Date of hearing : 19/10/2023 घोषणा क琉 ितिथ/ Date of pronouncement : 19/10/2023 आदेश/ORDER PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against an ex-parte order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi[ in short ‘the CIT(A)’] dated 30/05/2023, for the Assessment Year 2014-15. 2. Shri Satyaprakash Singh appearing on behalf of the assessee submitted that the CIT(A) has passed the impugned order in an ex-parte proceedings without affording sufficient opportunity of hearing to the assessee. 2 ITA NO.2678/MUM/2023(A.Y.2014-15) 3. Per contra, Shri Prabhat Kumar Gupta representing the Department vehemently defended the impugned order. He submitted that a perusal of the impugned order would show that various notices were issued to the assessee but the assessee did not respond to any of the notices. 4. Both sides heard, orders of the authorities below examined. The CIT(A) in an ex-parte proceedings has dismissed the appeal of assessee. A perusal of the impugned order shows that ostensibly, multiple notices were issued to the assessee, but, the assessee failed to comply with the same. Taking into consideration entire facts of the case and in the interest of justice, we deem it appropriate to restore this appeal back to the file of CIT(A) for fresh adjudication. The CIT(A) shall decide the appeal on merits after affording reasonable opportunity of hearing/making submissions to the assessee, in accordance with law. 5. The assessee is directed to comply with the notice(s) served by the CIT(A) without fail. 6. In the result, appeal by the assessee is allowed for statistical purpose. Order pronounced in the open court on Thursday the 19th day of October, 2023. Sd/- Sd/- (PRASHANT MAHARSHI ) (VIKAS AWASTHY) लेखाकार सद瀡य/ACCOUNTANT MEMBER 瀈याियक सद瀡य/JUDICIAL MEMBER मुंबई/ Mumbai, 琈दनांक/Dated 19/10/2023 Vm, Sr. PS(O/S) 3 ITA NO.2678/MUM/2023(A.Y.2014-15) 灹ितिलिप अ灡ेिषत 灹ितिलिप अ灡ेिषत灹ितिलिप अ灡ेिषत 灹ितिलिप अ灡ेिषतCopy of the Order forwarded to : 1. अपीलाथ牸/The Appellant , 2. 灹ितवादी/ The Respondent. 3. The PCIT 4. िवभागीय 灹ितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, Mumbai 5. गाड榁 फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, Mumbai