Income Tax Appellate Tribunal - Mumbai
Paradigm Properties, Mumbai vs Acit ,Wd -24(3), Mumbai on 5 April, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCH "SMC", MUMBAI
BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND
SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER
ITA NO. 3438/MUM/2018 (A.Y: 2012-13)
M/s. Paradigm Properties v. Asst. Commissioner of Income-tax
22-A, Kartik Complex, Link Road Ward 24(3)
Andheri (West), Mumbai - 400 059 Piramal Chambers,
6th Floor, Lalbaug, Parel,
PAN: AAJFP 6143 N Mumbai - 400 012
(Appellant) (Respondent)
Assessee by : None
Department by : Shri B.B. Rajendra Prasad
Date of Hearing : 26.03.2019
Date of Pronouncement : 05.04.2019
ORDER
PER C.N. PRASAD (JM)
1. This appeal is filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-36, Mumbai [hereinafter in short "Ld.CIT(A)"] dated 20.03.2018 for the Assessment Year 2012-13.
2. In spite of issue of notice none appeared on behalf of assessee nor any adjournment was sought. Thus, we proceed to dispose off this appeal on hearing the Ld.DR.
2
ITA NO. 3438/MUM/2018 (A.Y: 2012-13) M/s. Paradigm Properties
3. On hearing Ld. DR and on perusal of the order of the Ld.CIT(A), we find that one more opportunity should have been given to the assessee to prosecute the appeal. We have also observed that the assessee should have cooperated in the proceedings before the Ld.CIT(A) without remaining absent and attended the proceedings. Thus, the assessee is now directed to cooperate with the proceedings before the Ld.CIT(A) without fail. With these observations this appeal is restored to the file of the Ld.CIT(A) for denovo adjudication after providing adequate opportunity of being heard to the assessee. We order accordingly.
4. In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on the 05th April, 2019 Sd/- Sd/-
(RAJESH KUMAR) (C.N. PRASAD)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Mumbai / Dated 05/04/2019
Giridhar, Sr.PS
Copy of the Order forwarded to:
1. The Appellant
2. The Respondent.
3. The CIT(A), Mumbai.
4. CIT
5. DR, ITAT, Mumbai
6. Guard file. //True Copy//
BY ORDER
(Asstt. Registrar)
ITAT, Mum