DEEPAK RAMESH SHAH,MUMBAI V. THE DCTI, CENTRAL CIRCLE-5(3), MUMBAI

ITA 1438/MUM/2025

AI Insights

The case involves an appeal by Deepak Ramesh Shah against the order of the CIT(A)-53, Mumbai, which confirmed an ex-parte assessment order under sections 144 and 147 of the Income Tax Act, 1961, for the assessment year 2016-17. The AO had assessed the income at Rs. 9.01 Crores. The appeal was delayed due to the assessee's medical condition, specifically his admission for alcohol and drug addiction rehabilitation, which the Tribunal considered valid for condonation of delay. The Tribunal found merit in the assessee's request for a fresh opportunity to present his case, given his inability to assist his counsel during the initial proceedings due to his health issues.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 312383 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ASHOK KUMAR AMBASTHA; DR
• Assessee Lawyers: NISHIT GANDHI; ADNYA BHANDARI; ARS
• Keywords: Opportunity of being heard; Corroborative evidences
• Section: 147; 144

Judgement Text

" | आयकर अपीलीय अिधकरण ा यपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1438/Mum/2025 Assessment Year: 2016-17 Deepak Ramesh Shah 203, A Wing Peninsula Corporate Park Ganpatrao Kadam Marg Lower Parel Mumbai - 400013 [PAN: AJVPS6683H] Vs The DCIT, Central Circle- 5(3), Mumbai अपीला थ\u0016/ (Appellant) \u0017\u0018 यथ\u0016/ (Respondent) Assessee by : Shri Nishit Gandhi & Ms. Adnya Bhandari, A/Rs Revenue by : Shri Ashok Kumar Ambastha, Sr. D/R सुनवाई की तारीख/Date of Hearing : 30/04/2025 घोषणा की तारीख /Date of Pronouncement: 30/04/2025 आदेश/O R D E R PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order of the ld. CIT(A)-53, Mumbai [hereinafter “the ld. CIT(A)”] dated 04/06/2024 pertaining to AY 2016-17. 2. The sum and substance of the grievance of the assessee is that, the ld. CIT(A) erred in confirming the action of the AO who framed the assessment ex-parte u/s 144 r.w.s. 147 of the Act. 3. There is a delay in filing of the appeal. We have carefully perused the application for condonation of delay. We find that the appellant was medically unfit and could not assist the Counsel which caused the delay in filing the appeal by 208 days. We find that the assessee was admitted for Alcohol and Drug addiction and rehabilitation. Considering the case history of the assessee, the delay is condoned. I.T.A. No. 1438/Mum/2025 2 4. Heard the rival parties. Records carefully perused. We find that the assessment was framed on 29/11/2019 by an ex-parte order u/s 144 r.w.s. 147 of the Act. The assessment was completed at an assessed income of Rs.9.01 Crores. The assessment was challenged before the ld. CIT(A) but without any success. 5. Before us, the ld. Counsel referring to the medical history of the assessee reiterated that because the assessee was medically unfit, he was not in a position to assist the ld. Counsel for filing the requisite details during the assessment proceedings and also before the ld. CIT(A). The ld. Counsel for the assessee assured the Bench that if given an opportunity, necessary details will be filed with supporting evidence. 6. On such concession, in the interest of justice and fairplay and looking at the medical condition of the assessee, we deem it fit to restore the issues to the file of the AO. The AO is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee and the assessee is directed to comply with the directions of the AO and furnish the necessary details along with supporting evidence. 7. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 30th April, 2025 at Mumbai. Sd/- Sd/- (SAKTIJIT DEY) (NARENDRA KUMAR BILLAIYA) VICE-PRESIDENT ACCOUNTANT MEMBER Mumbai, Dated 30/04/2025 *SC SrPs *SC SrPs *SC SrPs *SC SrPs I.T.A. No. 1438/Mum/2025 3 आदेश की \u0015ितिलिप अ\u001aेिषत /Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. \u0015 थ / The Respondent 3. संबंिधत आयकर आयु\" / Concerned Pr. CIT 4. आयकर आयु\" ) अपील ( / The CIT(A)- 5. िवभागीय \u0015ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 6. गाड& फाई/ Guard file. आदेशानुसार/ BY ORDER TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Mumbai "