HASMUKH CHHAGANLAL KESUR,MUMBAI V. WARD 42(1)(2), MUMBAI, MUMBAI

ITA 2630/MUM/2025

AI Insights

The case involves Hasmukh Chhaganlal Kesur, the appellant, who challenged an order dated 20.02.2025 passed under section 250 of the Income Tax Act, 1961, by the National Faceless Appeal Centre, Delhi, for the assessment year 2014-15. The appellant was initially ex-parte before the CIT(A), and the appeal to the Tribunal was based on the grounds that there was 'sufficient cause' preventing proper representation. The Tribunal, acknowledging the reasonable cause, decided to remand the case back to the CIT(A) for a fresh hearing, emphasizing that this decision should not be seen as a reflection on the merits of the case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711395 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HEMANSHU JOSHI
• Assessee Lawyers: MOHAN TANDON
• Keywords: Reasonable cause

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER ITA No. 2630/Mum/2025 (Assessment Year: 2014-15) Hasmukh Chhaganlal Kesur 601/D, Rock Avenue, Plot E, Hindustan Naka Kandivali (W), Mumbai – 400067. Vs. ITO – 42(1)(2) Mumbai. PAN/GIR No. AGZPK9710G (Applicant) (Respondent) Assessee by Shri Mohan Tandon Revenue by Shri Hemanshu Joshi, Sr. DR Date of Hearing 23.06.2025 Date of Pronouncement 24.07.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order dt. 20.02.2025 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2014-15. 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 that there was ‘sufficient cause’ which prevented the assessee to represent properly Printed from counselvise.com 2 ITA No. 2630/Mum/2025 Hasmukh Chhaganlal Kesur., Mumbai before Ld. CIT(A). On the other hand DR relied upon the orders passed by the revenue authorities. 3. Be that as it may, without going into the merits of the issues raised by the assessee and considering the fact that there was reasonable cause, because of which assessee could not put effective representation before Ld. CIT(A). Hence the Bench is of the view that one more opportunity be given to the assessee to represent his case before Ld. CIT(A). Therefore 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. Since there was none cooperation on behalf of the assessee during the proceedings before the revenue authorities therefore a cost of Rs. 2,000/- is imposed upon the assessee which shall be deposited in the Prime Minister Relief Fund and a copy of the receipt shall be placed on file before AO within 30 days from the date of receipt of this order. The assessee shall not seek any adjournment on frivolous grounds and shall remain cooperative during the course of proceedings. 4. 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 Printed from counselvise.com 3 ITA No. 2630/Mum/2025 Hasmukh Chhaganlal Kesur., Mumbai on the merits of the dispute, which shall be adjudicated by the Ld. CIT(A) independently in accordance with law. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 24.07.2025. Sd/- Sd/- (OM PRAKASH KANT) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated 24/07/2025 KRK, Sr. PS आदेश की \bितिलिप अ\u000eेिषत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. \u000eथ / The Respondent. 3. संबंिधत आयकर आयु\u0019 / The CIT(A) 4. आयकर आयु\u0019(अपील) / Concerned CIT 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, मु\u0003बई / DR, ITAT, Mumbai 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, स\u000eािपत ित //True Copy// 1. उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु\u0003बई मु\u0003बई मु\u0003बई मु\u0003बई / ITAT, Mumbai Printed from counselvise.com "