AMIT RAMASWAMY KALYANARAMAN,MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(2)(1), MUMBAI

ITA 1234/MUM/2025

AI Insights

The case involves an appeal by Amit Ramaswamy Kalyanaraman against an ex-parte assessment order passed under section 144 of the Income Tax Act, 1961, for the assessment year 2011-12. The initial assessment was challenged due to grievances related to non-verification of details and the passing of a best judgement assessment order. The CIT(A) found that the assessment was conducted ex-parte, leading to unverified details, and thus directed a fresh assessment. The Tribunal, after hearing the Departmental Representative and reviewing the records, found no reason to deviate from the CIT(A)'s well-reasoned order and dismissed the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793394 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 24-02-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURENDRA MOHAN
• Keywords: Principle of natural justice
• Section: 144

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER I.T.A. No. 1234/Mum/2025 Assessment Year: 2011-12 Amit Ramaswamy Kalyanaraman D-1801-02, Windsor Grande Residences, New Link Road, Andheri (W), Mumbai – 400102. PAN – AEAPR1899C Vs DCIT, Circle 3(2)(1) Aayaykar Bhavan, Churchgate, Mumbai – 400020. (Appellant) (Respondent) Assessee by None Revenue by Shri Surendra Mohan, Sr. DR Date of Hearing 19.08.2025 Date of Pronouncement 22.09.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by the assessee challenging the impugned order dt. 16.01.2025 passed under section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2011-12. 2. None appeared on behalf of the assessee nor his representative when the case was called. Contra, Ld. DR present in the court is ready with the arguments. Therefore, we have decided to proceed with the hearing of the case ex- parte. Printed from counselvise.com 2 ITA No. 1234/Mum/2025 Amit Ramaswamy Kalyanaraman, Mumbai. 3. After having heard Ld. DR and perusal of the entire records placed before us, we noticed that an ex-party order of assessment was passed under section 144 of the Act on 30th November 2016. However, the said order was challenged by the assessee and the main grievance of the assessee related to non-verification of details and passing of best judgement assessment order. Therefore, after analysing the entire facts of the present case Ld. CIT(A) concluded that the order of assessment was passed ex parte and therefore details submitted by the assessee could not be verified, under these circumstances the AO was directed to make afresh assessment after giving adequate opportunity to the assessee and complying with all extent rules and provisions and following the principle of natural justice. 4. In our view the order passed by Ld. CIT(A) is a well reasoned order and no new facts or circumstances have been placed before us in order to controvert or rebut the findings recorded by Ld. CIT(A). Therefore we find no reasons to interfere into or to deviate from the well reasoned findings so recorded by Ld.CIT(A). Therefore we dismiss the grounds raised by the assessee and uphold the orders passed by Ld. CIT(A) by dismissing the appeal filed by the assessee. Printed from counselvise.com 3 ITA No. 1234/Mum/2025 Amit Ramaswamy Kalyanaraman, Mumbai. 5. In the result the appeal filed by the assessee stands dismissed. Order pronounced in the open court on 22/09/2025 Sd/- Sd/- (OM PRAKASH KANT) (SANDEEP GOSAIN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Mumbai: Dated: 22/09/2025 KRK, Sr. PS. Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By order (Asstt. Registrar) ITAT, Mumbai Printed from counselvise.com "