Vallabh Hirji Patel v. Income-tax Officer-25(1)(2), Mumbai
[Citation -2016-LL-0921-112]
| Citation | 2016-LL-0921-112 |
|---|---|
| Appellant Name | Vallabh Hirji Patel |
| Respondent Name | Income-tax Officer-25(1)(2), Mumbai |
| Court | ITAT-Mumbai |
| Relevant Act | Income-tax |
| Date of Order | 21/09/2016 |
| Assessment Year | 2009-10 |
| Judgment | View Judgment |
| Keyword Tags | opportunity of being heard • pooja |
| Bot Summary: | Nonr Date of hearing 21-09-2016 Date of pronouncement 21-09-2016 ORDER PER MANOJ KUMAR AGGARWAL : The instant appeal has been filed by the assessee for Assessment Year AY 2009-10 assailing the order of the Commissioner of Income Tax-35 CIT(A), Mumbai dated 18.03.2014 primarily on the ground that adequate opportunity of being heard has not been given to the assessee. The assessee has also assailed confirmation of addition under section 68 of the Income Tax act 1961 on merits. Facts in brief, are that the assessee is a resident individual who filed its return of income for AY 2009-10 declaring total income at Rs.5,91,902/- which was processed under Section 143(3) vide Assessing Officer order dated 08.12.2011. The assessee preferred appeal before CIT(A) but the same was dismissed ex-parte vide order dated 18.03.2014. 2 Further, the primary grievance of the assessee is that adequate opportunity of being heard has not been provided at the appellate stage so as to contest the impugned additions. The assessee is hereby directed to cooperate in the proceedings before lower authorities and promptly respond to the notices and provide information documents called for failing which it shall be open for the CIT(A) to dispose-off the appeal on merits on the basis of material and documents as available on record. The appeal of the assessee is allowed for statistical purposes. |