Case Law Details
Rujuta N. Shah V/s ITO (ITAT Mumbai)- At the time of hearing, the ld. counsel for the assessee submits that no proper and due opportunity was not provided to the assessee by the ld. CIT(A) inasmuch as, the ld. CIT(A) has also not considered the paper book filed by the assessee, while deciding the appeal ex-parte, therefore, in the interest of justice the order passed by the ld. CIT(A) be set aside to his file to decide the same afresh which was not objected to by the ld. DR. 
Having carefully heard the submissions of the rival parties and perusing the material available on record, we observe that no doubt, the ld. CIT(A) has provided various opportunities to the assessee. However, he has passed ex-parte order as on the last date of hearing i.e.10.6.2010, nobody from the assessee appeared. In the absence of any material to show that the last date of hearing was noted by the assessee or his counsel and keeping in view that the ld. CIT(A) while deciding the appeal has not considered the various documents contained in the paper book filed by the assessee before him, therefore, in the interests of justice, we consider it fair and reasonable that the matter should go back to the file of the ld. CIT(A) and accordingly, we set aside the order passed by the ld. CIT(A) to his file to decide the entire appeal of the assessee afresh and according to law after providing reasonable opportunity of being heard to the assessee.
INCOME TAX APPELLATE TRIBUNAL, MUMBAI
ITA No. 6354/Mum/2010 – (Assessment Year: 2006- 07)
Rujuta N.Shah,
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