DS MARINE REPAIRS,MUMBAI V. ITO 27(1)(1), NAVI MUMBAI

ITA 6721/MUM/2024

AI Insights

The case involves DS Marine Repairs, the Appellant, challenging an ex-parte order by the CIT(A) regarding an assessment for the year 2021-2022. The Appellant contended that they did not receive the notice of hearing, leading to an ex-parte decision. The Tribunal found that the CIT(A) had sent notices to an outdated email address of the Appellant's former tax consultant instead of the current one provided in the appeal memorandum. Consequently, the Tribunal set aside the ex-parte order and restored the matter to the CIT(A) for a decision on the merits, emphasizing the need for proper communication and fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 32723 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2021-2022
• Laws Referred To: Income-Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASSESSEE
• Keywords: Set aside
• Section: 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL \"D’ BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No. 6721/MUM/2024 (Assessment Year: 2021-2022) DS Marine Repairs Plot No.10D, Hey Bunder, Brinck Bunder, Reay Road, Mumbai 400033, Maharashtra [PAN:AAHFD4448E] …………. Appellant Income Tax Officer 27(1)(1), Mumbai Income Tax Office, Above Vashi Railway Station 400703, Maharashtra. Vs …………. Respondent Appearance For the Appellant/Assessee For the Respondent/Department : : Shri Viraj Mehta Shri R. R. Makwana Date Conclusion of hearing Pronouncement of order : : 19.02.2025 27.02.2025 O R D E R Per Rahul Chaudhary, Judicial Member: 1. The present appeal has been preferred by the Assessee challenging the ex-parte order dated, 24/10/2024, passed by National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘the CIT(A)’] under Section 250 of the Income-Tax Act, 1961 [hereinafter referred to as ‘the Act’] whereby the CIT(A) had dismissed the appeal preferred by the Assessee against the Assessment Order, dated 26/12/2022, passed under Section 143(3) of the Act for the Assessment Year 2021-2022. 2. When the appeal taken up for hearing, the Learned Authorised Representative for the Assessee, at the outset, pleaded that the order passed by the CIT(A) be set aside and the appeal be restored to the file of CIT(A) for adjudication on merits. It was ITA No.1996/Mum/2024 Assessment Year 2012-2013 2 submitted that the Appellant did not receive notice of hearing issued by the CIT(A) and was, therefore, proceeded ex-parte. It was submitted that in appeal memorandum, in Form 35, filed before the CIT(A) the Assessee had stated email address as [e-mail]. However, the notices were sent by the CIT(A) at a different email address ([e-mail]) belonging to the earlier tax consultant of the Assessee. In support of the aforesaid submissions, the Learned Authorised Representative for the Assessee placed on record printout from the Income Tax Business Application Portal (ITBA) and affidavit sworn by the partner of the Assessee-Firm. 3. The Learned Departmental Representative could not controvert the factual averments made by the Learned Authorised Representative for the Assessee which were supported by documents. 4. On perusal of material on record and after taking note of the above said facts and circumstances of the present case, we set- aside the impugned ex-parte order, dated 24/10/2024, passed by the Learned CIT(A) and restore the appeal back to the file of CIT(A) with the directions to decide the grounds raised by the Assessee in appeal before the CIT(A) on merits as per law. The Assessee shall be granted a reasonable opportunity of being heard. The Learned CIT(A) is directed to send connections to the Assessee on the email address provided in Form 35. The Assessee is also directed to track the appellate proceedings through the ITBA Portal. It is clarified that in case the Assessee fails to enter appearance and/or fails to file submissions/documents in the appellate proceedings, the Learned CIT(A) would be at liberty to decide the grounds raised by the Assessee on merits on the basis of material on record. In terms of the aforesaid, ground No. 1 ITA No.1996/Mum/2024 Assessment Year 2012-2013 3 raised by the Assessee is allowed for statistical purposes while all the other grounds raised by the Assessee are dismissed as having been rendered infructuous. 5. In result, the appeal preferred by the Assessee is allowed for statistical purposes. Order pronounced on 27.02.2025. Sd/- Sd/- (Renu Jauhri) Accountant Member (Rahul Chaudhary) Judicial Member म ुंबई Mumbai; दिन ुंक Dated : 27.02.2025 ITA No.1996/Mum/2024 Assessment Year 2012-2013 4 आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपील र्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आय क्त/ The CIT 4. प्रध न आयकर आय क्त / Pr.CIT 5. दिभ गीय प्रदिदनदध ,आयकर अपीलीय अदधकरण ,म ुंबई / DR, ITAT, Mumbai 6. ग र्ड फ ईल / Guard file. आिेश न स र/ BY ORDER, सत्य दपि प्रदि //True Copy// उप/सह यक पुंजीक र /(Dy./Asstt. Registrar) आयकर अपीलीय अदधकरण, म ुंबई / ITAT, Mumbai "