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Income Tax Appellate Tribunal - Mumbai

Anil K. Bhatia, Mumbai vs Dcit 19(3) (Now 23(1), Mumbai on 29 October, 2018

               IN THE INCOME TAX APPELLATE TRIBUNAL
                          "A" Bench, Mumbai

                Before Shri C.N. Prasad, Judicial Member
               and Shri Rajesh Kumar, Accountant Member

                        ITA Nos. 3649 & 3650/Mum/2017
                      (Assessment Years: 2009-10 & 2010-11)

       Shri Anil K. Bhatia              AC I T - 23(1)
       D-2, Flat No. 67/68              Room No. 113, 1st Floor
       Green Field Socidety (Next   Vs. Matru Mandir, Tardeo
       to Majas Depot) Andheri (E)      Grand Road (W)
       Mumbai 400095                    Mumbai 400007
                            PAN - AAAPB9588J
                 Appellant                    Respondent

                       Appellant by:    Shri Jitendra Singh
                       Respondent by:   Ms. Harkamal Sohi

                       Date of Hearing:       11.10.2018
                       Date of Pronouncement: 29.10.2018

                                   ORDER

Per Rajesh Kumar, AM

These appeals filed by Revenue are directed against the order of the CIT(A)-32, Mumbai dated 23.03.2016 and they relate to assessment years 2009-10 and 2010-11.

2. In the first ground in both the appeals the assessee challenges the order of the CIT(A) on the ground of being ex-parte order passed without affording proper and sufficient opportunity to the assessee and thereby causing miscarriage of natural justice.

3. The learned A.R. prayed before the Bench that since the order of the First Appellate Authority is ex-parte and is decided not on merit, therefore in the interest of justice and fair play the same may kindly be restored to the file of the learned CIT(A) so that the order is passed after considering the merit of the case after hearing the assessee. The learned D.R. did not object to the contention of the learned A.R. for restoring the issue to the file of the CIT(A).

Shri Anil K. Bhatia

4. After hearing both the parties and perusing the material on record we find that in both the cases the First Appellate Authority has passed order ex-parte without hearing the assessee and the merits of the case. We, therefore, are of the view that the ends of justice would be met and the principle of natural justice would be fully respected and satisfied if the issue is restored to the file of the CIT(A). According we restore the appeal back to the file of the CIT(A) to decide the same as per the facts and law after affording opportunity of hearing to the assessee.

5. Since we have restored the issue to the file of the CIT(A), there is no need to adjudicate the other grounds raised by the assessee on merits.

6. In the result, the appeal filed by the assessee is allowed.

Order pronounced in the open court on 29th October, 2018.

                   Sd/-                                   Sd/-
               (C.N. Prasad)                         (Rajesh Kumar)
             Judicial Member                       Accountant Member

Mumbai, Dated: 29th October, 2018

Copy to:

     1.   The   Appellant
     2.   The   Respondent
     3.   The   CIT(A) -32, Mumbai
     4.   The   Pr.CIT - 23, Mumbai
     5.   The   DR, "A" Bench, ITAT, Mumbai
                                                         By Order

//True Copy//
                                                     Assistant Registrar
                                             ITAT, Mumbai Benches, Mumbai
n.p.