Udaylal Hiralal Jain Vs ITO (ITAT Mumbai)
Income Tax Appellate Tribunal (ITAT), Mumbai, has allowed the appeal filed by Udaylal Hiralal Jain against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), pertaining to a reassessment order for the Assessment Year 2016-17. The CIT(A) had dismissed the assessee’s appeal, citing non-compliance despite multiple opportunities for hearing.
During the ITAT proceedings, the counsel for the assessee contended that the CIT(A) had rejected a final adjournment request and subsequently dismissed the appeal without a proper adjudication on the merits of the grounds raised. The counsel assured the Tribunal that all necessary compliance would be made if the matter were restored to the CIT(A) for a fresh hearing. Specific reference was made to the grounds of appeal contesting the lack of a personal hearing and the alleged violation of principles of natural justice.
The ITAT, after reviewing the orders of the lower authorities, noted that the assessee had indeed complied with the requirements during the assessment stage, although their submissions were not accepted by the Assessing Officer. Considering the overall circumstances and the submissions made by the assessee’s counsel, the Tribunal deemed it appropriate, in the interest of justice and fair play, to remit the matter back to the file of the CIT(A).
The Tribunal directed the CIT(A) to provide the assessee with a reasonable opportunity for a hearing and to consider any further submissions the assessee may wish to make. The assessee was also instructed to be diligent in attending the hearing proceedings. Consequently, the grounds taken by the assessee were allowed for statistical purposes, effectively restoring the appeal to the CIT(A) for a fresh adjudication on its merits. In the final order, the ITAT Mumbai allowed the assessee’s appeal for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT MUMBAI
