Case Law Details
Gurpreet Singh Rajput Vs ITO (ITAT Mumbai)
In the case of Gurpreet Singh Rajput vs. ITO, the Income Tax Appellate Tribunal (ITAT) Mumbai reviewed an appeal challenging the order dated 16-07-2024, issued by the Commissioner of Income Tax (Appeals) – National Faceless Appeal Centre (NFAC), Delhi. The appeal pertains to the Assessment Year 2017-18. The CIT(A) passed the order ex-parte, as the assessee failed to appear during the proceedings. Consequently, the CIT(A) did not examine the issues raised by the assessee on their merits. The assessee’s legal representative argued that the non-appearance was due to reasons beyond the assessee’s control and requested an opportunity to present the case properly.
After hearing the submissions and reviewing the case records, the ITAT found merit in the assessee’s plea. In the interest of natural justice, the Tribunal decided to provide another opportunity for the assessee to present the case before the CIT(A). As a result, ITAT set aside the ex-parte order and restored all the issues to the CIT(A) for reconsideration. The Tribunal also directed the assessee to fully cooperate for the expeditious disposal of the appeal. With this, the appeal was treated as allowed for statistical purposes. The decision was announced in open court on 04-03-2025.
Assessee was represented by Shri Ketan Sinroja
FULL TEXT OF THE ORDER OF ITAT MUMBAI
The assessee has filed this appeal challenging the order dt.16-07-2024 passed by the Ld. Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟] and it relates to AY. 2017-18.
2. At the outset, we notice that the Ld.CIT(A) was constrained to pass the order ex-parte, since the assessee did not appear before the him. We notice that the Ld.CIT(A) has not adjudicated the issues urged by the assessee on merits.
3. The Ld.AR submitted that the assessee could not appear before the Ld.CIT(A) for the reasons beyond his control and accordingly prayed that the assessee may be provided with one more opportunity to present his case properly.
4. We heard the Ld.DR and perused the record. In the facts of the present case, we find merit in the submissions made by Ld.AR. Accordingly, in the interest of natural justice, we are of the view that the assessee may be provided with one more opportunity to present his case properly before the Ld.CIT(A). Accordingly, we set aside the order passed by the Ld.CIT(A) and restore all the issues to the file of Ld.CIT(A) for adjudicating them on merits, after providing adequate opportunity of being heard to the assessee. We also direct the assessee to fully co-operate with the Ld.CIT(A) for expeditious disposal of the issue in appeal.
5. In the result, the appeal filed by the assessee is treated as allowed for statistical purposes.
Order pronounced in the open court on 04-03-2025
Author Bio
