Smita Thackeray Vs DCIT (ITAT Mumbai)
The appeal before the Income Tax Appellate Tribunal Mumbai arose from an order passed by the National Faceless Appeal Centre / CIT(A) under Section 250 of the Income Tax Act, 1961 for Assessment Year 2006–07. The assessee challenged the dismissal of her first appeal, which had been decided ex parte. During proceedings before the Tribunal, no one appeared on behalf of the assessee despite repeated calls, and it was noted that she had earlier sought adjournments and had remained non-cooperative before the Assessing Officer as well as the CIT(A). The Tribunal therefore proceeded to hear the matter ex parte, with the Departmental Representative ready to argue.
The background revealed that the reassessment had been completed under Sections 144 read with 147 of the Act, based on information received from French authorities under the Indo-French Fiscal Convention, 1992. Due to non-cooperation, the Assessing Officer completed the assessment in the absence of details from the assessee. The first appellate authority also dismissed the appeal as the assessee failed to substantiate her grounds.
However, the Tribunal noted that one of the grounds specifically alleged that the CIT(A) had dismissed the appeal without considering the submissions and documentary evidence filed by the assessee, contained in a paper book running into 134 pages. The Tribunal held that it was the statutory duty of the CIT(A) to adjudicate the grounds on merits after considering the documents placed on record, even if the assessee was non-cooperative.
