Deepshikha G. Srivastava v. ACIT, Central Circle-41, Mumbai
[Citation -2016-LL-1017-74]
| Citation | 2016-LL-1017-74 |
|---|---|
| Appellant Name | Deepshikha G. Srivastava |
| Respondent Name | ACIT, Central Circle-41, Mumbai |
| Court | ITAT-Mumbai |
| Relevant Act | Income-tax |
| Date of Order | 17/10/2016 |
| Assessment Year | 2006-07 |
| Judgment | View Judgment |
| Keyword Tags | opportunity of being heard |
| Bot Summary: | Counsel for the assessee, filed a letter explaining that the assessee could not defend her case properly on account of continued illness, untimely death of her previous CA, Mr. Khanna, to whom the matter was assigned. The assessee has also filed affidavit in this respect stating the reasons as explained before us. It was contended that if opportunity is given, the assessee is in position to substantiate her claim. DR though defended the impugned order but under the circumstances narrated by the assessee did not object if the matter is again remanded to the file of the ld. Without going into much deliberation, considering the explanation of the assessee, supported by an affidavit, by taking a lenient view, we remand this appeal to the file of the Assessing Officer to adjudicate afresh in accordance with law. Due opportunity of being heard be provided to the assessee the appeal of the assessee is allowed for statistical purposes only. Finally, the appeal of the assessee is allowed for statistical purposes only. |