BHANJI AMBAVI PATEL,THANE V. ITO, WARD 1(1), THANE, THANE

ITA 6330/MUM/2024

AI Insights

The case involves an appeal by the assessee, Bhanji Ambavi Patel, against an order passed by the National Faceless Appeal Centre, Delhi, for the assessment year 2014-15. The assessee was initially ex-parte before the CIT(A) due to the death of their representative, which went unnoticed, leading to a lack of participation in the hearing. The Tribunal, upon learning of these circumstances, decided that justice would be served by restoring the case to the CIT(A) for a fresh hearing, allowing the assessee a fair opportunity to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 33511 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUNNY KACHHWAHA
• Assessee Lawyers: SUBODH RATNAPARKHI
• Section: 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 6330/Mum/2024 (Assessment Year: 2013-14) Bhanji Ambavi Patel E3 1002, Rutu Tower, Opp Comm. Bunglow Patil Panda, Ghodbandar Road, Chitalsar Manpada, Thane – 400607 Vs. ITO, Ward 1(1) Thane PAN/GIR No. AMKPP9875A (Applicant) (Respondent) Assessee by Shri Subodh Ratnaparkhi Revenue by Shri Sunny Kachhwaha, Sr. DR Date of Hearing 20.01.2025 Date of Pronouncement 22.01.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order 06.02.2024, passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi (‘Ld. CIT(A)’) for the assessment year 2014-15. 2. At the very outset, I noticed that assessee was ex-parte before the Ld. CIT(A), in this regard Ld. AR submitted that the assessee had engaged services of Shri Kailash Sangoi and 2 ITA No. 6330/Mum/2024 Bhanji Ambavi Patel, Mumbai the e-mail ID and phone number in Form -35 was that of Shri Kailash Sangoi, unfortunately he expired on 23.10.2016 and because of this reason assessee was unaware regarding the dates of hearing of the appeal and hence could not appear before Ld. CIT(A) and in this regard death certificate of the accountant and affidavit of the assessee has been filed. On the other hand the Ld. DR controverter the submissions made by the Ld. AR 3. Be that as it may, in our view the interest of justice would be met in case the lis between the parties is decided on merits after providing fair opportunity of hearing to both the parties. Therefore, considering the above factual and legal position, the Bench feels that the ends of justice would be met only if the matter is restored back to the file of the CIT(A). And in case proper and sufficient opportunity is not given to the asessee then in that eventuality the rights of the assessee shall be prejudice. Thus keeping in view the above, factual position, the present appeal of the assessee is restored to the file of CIT(A) for deciding it afresh on merits by providing opportunity of hearing to the parties. The assessee shall not seek any adjournment on frivolous grounds and remain cooperative during the course of proceedings. 4. Before parting, I make it clear that my decision to restore the matter back to the file of the CIT(A) shall in no 3 ITA No. 6330/Mum/2024 Bhanji Ambavi Patel, Mumbai way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by the CIT(A) independently in accordance with law. 5. In the result, the appeal filed by the assessee stands allowed for statistical purposes. Order pronounced in the open court on 25.01.2025. Sd/- (SANDEEP GOSAIN) JUDICIAL MEMBER Mumbai, Dated 25/01/2025 KRK, PS आदेश की \bितिलिप अ\u000eेिषत/Copy of the Order forwarded to : 1. अपीलाथ\f / The Appellant 2. \r\u000eथ\f / The Respondent. 3. संबंिधत आयकर आयु\u0019 / The CIT(A) 4. आयकर आयु\u0019(अपील) / Concerned CIT 5. िवभागीय \rितिनिध, आयकर अपीलीय अिधकरण, मु\u0003बई / DR, ITAT, Mumbai 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, स\u000eािपत \rित //True Copy// 1. उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु\u0003बई मु\u0003बई मु\u0003बई मु\u0003बई / ITAT, Mumbai "