BIJAL M SHAH,MUMBAI V. DCIT 19(1), MUMBAI

ITA 1638/MUM/2025

AI Insights

The case involves two appeals filed by the assessee, Bijal Malav Shah, against the orders of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre, Delhi, for the Assessment Years 2015-16 and 2017-18. The appeals were initially decided ex-parte due to non-compliance with notices issued by the CIT(A). The assessee's representative argued that the notices were issued at a very short interval during a holiday period, leading to non-receipt and non-compliance. The Departmental Representative supported the CIT(A)'s orders. The Tribunal found that the notices were not adequately responded to due to the circumstances described and thus restored the appeals for a fresh decision on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 668697 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2017-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LEYAQAT ALI AAFAQUI
• Assessee Lawyers: AMIT C. JHAVERI; DHARMIL JHAVERI
• Keywords: Set aside

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent 1637/Mum/2025 2015-16 Bijal Malav Shah, 401, Laxmi CHS, 17 Vaccha Gandhi Road, Gawdevi, Mumbai-400007 [PAN: CVNPS1147N] DCIT-19(1), Piramal Chambers, Dr. SS Rao Marg, Parel, Mumbai-400012. 1638/Mum/2025 2017-18 For Assessee : Shri Amit C. Jhaveri & Shri Dharmil Jhaveri For Revenue : Shri Leyaqat Ali Aafaqui Date of Hearing : 26-06-2025 Date of Pronouncement : 27-06-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : These are two appeals filed by the assessee against the respective orders of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟], dated 10-01-2025 & 17-01-2025, pertaining to Assessment Years (AYs) 2015-16 & 2017-18. 2. During the course of hearing, the Ld.AR submitted that both these appeals have been decided ex-parte by the Ld.CIT(A). In this regard, our reference was drawn to the order passed by the Ld.CIT(A) wherein he has stated that three notices have been issued which have remain un-complied with. In this regard, it was submitted by the Ld.AR that these three notices have been issued at a very short interval and that too on the IT portal and given the holiday period and the paucity of time and the fact that the 2 ITA Nos. 1637 & 1638/Mum/2025 assessee did not receive those notices, the assessee was prevented from complying to the said notices. It was accordingly submitted that the assessee be allowed necessary opportunity and the matter may be restored to the file of the Ld.CIT(A) to decide the same afresh. 3. Per contra, the Ld. DR is heard, who has relied on the orders passed by the AO as well as by the Ld.CIT(A). 4. Having regard to the facts and circumstances of the case, it is evident that the Ld. CIT(A) issued all the notices at a very short interval and that too on the IT portal and given the holiday period and the paucity of time, the assessee couldn‟t respond to these notices. It is also a fact that in both these appeals, the Ld.CIT(A) passed an ex-parte order, without going to the merits of the case. In view of the above, we deemed it appropriate that in the interest of justice, the assessee should be granted one more opportunity to represent his case on merits before the Ld.CIT(A). Consequently, we deem it fit and proper to set aside the impugned order(s) and restore both the appeals to the file(s) of the Ld.CIT(A) for adjudication afresh with a direction to the assessee to attend to the proceedings and furnish all the details/submissions as so advised. 5. In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 27-06-2025 Sd/- Sd/- [MS. KAVITHA RAJAGOPAL] [VIKRAM SINGH YADAV] JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated: 27-06-2025 TNMM 3 ITA Nos. 1637 & 1638/Mum/2025 Copy to : 1) The Appellant 2) The Respondent 3) The CIT concerned 4) The D.R, ITAT, Mumbai 5) Guard file By Order Dy./Asst. Registrar I.T.A.T, Mumbai "