GEM CORPORATION,MUMBAI V. DY COMMISSIONER OF INCOME TAX-CIRCLE-27(1), MUMBAI

ITA 5896/MUM/2024

AI Insights

The case involves Gem Corporation appealing against an order passed by the National Faceless Appeal Centre (NFAC) / CIT(A) under section 250 of the Income Tax Act, 1961, for the assessment year 2013-14. The primary issue was the assessee's inability to effectively represent itself during the initial proceedings, attributed to the cessation of business activities and lack of access to necessary financial documents. The Tribunal acknowledged these circumstances and decided to remand the case back to the CIT(A) for a fresh hearing, allowing the assessee to present additional evidence if deemed necessary.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 714467 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SWAPNALI CHOUDHARY
• Assessee Lawyers: RUSHABH VYAS
• Keywords: Additional evidence

Judgement Text

"1 IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, JUDICIAL MEMBER & SHRI SANDEEP GOSAIN, ACCOUNTANT MEMBER I.T.A. No. 5896/Mum/2024 Assessment Year: 2013-14 Gem Corporation 703, Rameshwar, Neelkanth Valley, Near Rajawadi, Ghatkopar (E) Mumbai – 400077. PAN – AAAFG5630Q Vs DCIT, Circle – 27(1) Vashi Rly Stn Bldg, Vashi – 700 703. (Appellant) (Respondent) Appellant by Shri Rushabh Vyas Respondent by Shri Swapnali Choudhary, Sr. DR Date of Hearing 31.07.2025 Date of Pronouncement 05.08.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by the assessee challenging the impugned order dt. 18.09.2024 passed under section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2013-14. 2. At the very outset, we noticed that assessee was ex- parte before Ld. CIT(A). In this regard Ld. AR explained the circumstances before the bench which prevented the assessee to represent properly before Ld. CIT(A). Printed from counselvise.com 2 ITA No. 5896/Mum/2024 AY: 2013-14 Gem Corporation, Mumbai. 3. On the other hand DR relied upon the orders passed by the revenue authorities. 4. We have heard the counsels for both the parties, perused the material on records and the orders passed by the revenue authorities. From the records, we noticed that the assessee has also filed an application for seeking to lead additional evidence on the ground that the said evidence could not be provided before the lower authorities as the assessee had no business activities since F.Y: 2015-16 and had closed bank account and VAT / CST number with no access to the bank statements / copy of VAT forms at the time of reassessment or during the Ld. CIT(A) proceedings. 5. Be that as it may, without going into the merits of the issues raised by the assessee, we are of the view that since the assessee could not put effective representation before Ld. CIT(A). Therefore one more opportunity be given to the assessee to represent his case before Ld. CIT(A). Hence, considering the overall circumstances of the present case, we deem it proper to restore the matter back to the file of Ld. CIT(A) for deciding the appeal afresh by providing one more opportunity to the assessee. The assessee shall not seek any adjournment on frivolous grounds and shall remain cooperative during the course of proceedings. 6. However the assessee was ex-parte before Ld. CIT(A) since we have restore the main appeal back to the file of Ld. CIT(A) for afresh adjudication therefore assessee is given liberty to move appropriate application before Ld. CIT(A) for admission of Printed from counselvise.com 3 ITA No. 5896/Mum/2024 AY: 2013-14 Gem Corporation, Mumbai. additional evidence, which shall be decided by Ld. CIT(A) on merits. 7. Before parting, we make it clear that our decision to restore the matter back to the file of the Ld. CIT(A) shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by the Ld. CIT(A) independently in accordance with law. 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 05/08/2025 Sd/- Sd/- Sd/Sd/- - (VIKRAM SINGH YADAV) (SANDEEP GOSAIN) (ACCOUNTAMT MEMBER) (JUDICIAL MEMBER) Mumbai: Dated: /08/2025 KRK, Sr. PS. Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By order (Asstt. Registrar) ITAT, Mumbai Printed from counselvise.com "