EMGEE HOUSING PRIVATE LIMITED,MUMBAI V. DY CIT, CIRCLE 1(1)(2), MUMBAI

ITA 2138/MUM/2025

AI Insights

The case involves Emgee Housing Private Limited appealing against the order of the Ld. CIT(A), ADDL/JCIT(A), Raipur for the assessment year 2012-13. The primary contention was that the assessee did not receive a fair and reasonable opportunity of hearing at the first appellate stage because the notices from the ld. CIT(A) ended up in the spam folder, leading to a lack of timely response. The assessee, represented by Sh. Vishwajeet Nagda, CA, argued for a reconsideration on merits, emphasizing their commitment to improved vigilance in future compliance. The revenue, represented by Sh. Surendra Mohan, Sr. DR, countered that the assessee had been given ample opportunity, which they failed to utilize, and noted that checking the spam folder is a simple task. The tribunal, after considering the submissions and evidence, decided to remand the case back to the CIT(A) for a decision on merits, highlighting the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 707195 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 28-03-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SURENDRA MOHAN
• Assessee Lawyers: VISHWAJEET NAGDA

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 2138/MUM/2025 (AY: 2012-13) (Physical hearing) Emgee Housing Private Limited 608, City Centre, Patto Plaza, Panjim, Goa - 403001 [PAN: AABCE6688E] Vs DCIT, Circle – 1(2)(2), Mumbai AayakarBhavan, MaharshiKarve Road, Mumbai-400020. Appellant / Assessee Respondent / Revenue Assessee by Sh. Vishwajeet Nagda, CA Revenue by Sh. Surendra Mohan, Sr. DR Date of hearing 09.07.2025 Date of pronouncement 09.07.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is directed against the order of Ld. CIT(A), ADDL/JCIT(A), Raipur dated 21.01.2025 for assessment year (AY) 2012-13. 2. Rival submissions of both the parties have been heard and record perused. The learned Authorised Representative (ld. AR) of the assessee submits that the assessee has not received fair and reasonable opportunity of hearing at the first stage appeal. The notices issued by ld. CIT(A) went in spam folder, therefore, the assessee could not see such notices in time. The assessee is really interested in pursuing its case on merit as they have good case on merit is likely to succeed if one more opportunity to contest the case on merit is allowed. The ld. AR of the assessee submits that he undertakes on behalf of the assessee to be more vigilant in if not making timely compliance. 3. On the other hand, learned Senior Departmental Representative (ld. Sr. DR) for the revenue submits that assessee is given ample opportunity to contest ITA No. 2138/Mum/2025 Emgee Housing Private Limited 2 the appeal. However, the assessee failed to avail such opportunities. So far as the contention of ld. AR of the assessee, the notice sent through email went in spam folder, the ld Sr DR for the revenue submits that spam folder is also part of email and just one click away to see it. 4. We have considered the rival submissions of both the parties and gone through the orders of lower authorities. We have also seen the copy of screen shot of email address provided at the time of first appellate stage i.e. [e-mail] and found that notices issued by ld. CIT(A) were in fact went in spam folder. Considering the fact that assessee is interested in pursuing its appeal on merit and the ld. AR of the assessee has undertook before us to be more vigilant in future. Thus, grounds of appeal raised by assessee is restored back to the file of ld. CIT(A) to decide all the grounds of appeal on merit. Needless to direct that before deciding the appeal on merit, the ld. CIT(A) shall allow fair and reasonable opportunity to the assessee. The assessee is also directed to be more vigilant in future in making timely compliance. In the result, grounds of appeal of assessee is allowed for statistical purpose. 5. In the result, the appeal of the assessee is allowed for statistical purpose. Order was pronounced in the open Court on 09/07/2025. Sd/- PADMAVATHY S ACCOUNTANT MEMBER Sd/- PAWAN SINGH JUDICIAL MEMBER MUMBAI, Dated:09/07/2025 Biswajit ITA No. 2138/Mum/2025 Emgee Housing Private Limited 3 Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Mumbai; and (5) Guard file. By Order Assistant Registrar ITAT, Mumbai "