Income Tax Appellate Tribunal - Mumbai
Ravi Kamlakumar Goyal, Mumbai vs Ito Wd 24(2)(3) Present, Mumbai on 21 August, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL,
MUMBAI BENCH "SMC", MUMBAI
BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER
ITA No.2359/M/2017
Assessment Year: 2006-07
Shri Ravi Kamalkumar Goyal, Income Tax Officer,
1902, Odyssey II, Ward-24(2)(3),
Hiranandani Gardens, Vs. Piramal Chambers,
Powai, Mumbai - 400 012
Mumbai - 400 076
PAN:
(Appellant) (Respondent)
Present for:
Assessee by : Ms. Dinkle Hariya, A.R.
Revenue by : Shri N. Hemalataha, D.R.
Date of Hearing : 08.08.2017
Date of Pronouncement : 21.08.2017
ORDER
Per D.T. Garasia, Judicial Member:
The present appeal has been preferred by the assessee against the order dated 31.10.2016 of the Commissioner of Income Tax (Appeals) [hereinafter referred to as the CIT(A)] relevant to assessment year 2006-07.
2. During the course of hearing, the Ld. D.R. submitted that the assessee did not remain present before the Ld. CIT(A) and the Ld. CIT(A) has passed ex-parte order. Therefore, matter may be restored to Ld. CIT(A) for a fresh adjudication.
3. The Ld. A.R. fairly submitted that the assessee did not remain present before the Ld. CIT(A).
4. Having heard both the parties and looking into the facts and circumstances of the case, we find that assessee did not remain present before the Ld. CIT(A). Therefore, in the interest of justice and fair play, we restore 2 ITA No.2359/M/2017 Shri Ravi Kamalkumar Goyal this matter back to the file of Ld. CIT(A). The Ld. CIT(A) is directed to decide the matter afresh after hearing the assessee. Assessee is directed to remain present before the Ld. CIT(A) after receipt of this order within two months, failing which the Ld. CIT(A) is directed to pass the order as per law.
5. In the result, appeal is allowed for statistical purposes.
Order pronounced in the open court on 21.08.2017.
Sd/-
(D.T. Garasia) JUDICIAL MEMBER Mumbai, Dated: 21.08.2017.
* Kishore, Sr. P.S. Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The CIT (A) Concerned, Mumbai The DR Concerned Bench //True Copy// [ By Order Dy/Asstt. Registrar, ITAT, Mumbai.