HORIZONTAL VENTURES PRIVATE LIMITED,MUMBAI V. DCIT, CIRCLE 5(1)(2), MUMBAI, MUMBAI

ITA 3963/MUM/2025

AI Insights

The case involves Horizontal Ventures Private Limited appealing against the orders passed by the ld. CIT(A)-50, Mumbai, for the assessment years 2017-18, 2013-14, and 2016-17. The appeals were initially time-barred by 295 days, for which the assessee filed a petition for condonation of delay supported by an affidavit. The Tribunal found the reason for the delay reasonable and condoned it. Additionally, the Tribunal noted that the CIT(A) had passed an exparte order due to the assessee's unawareness of the notices sent via email, as the responsible individual had left the organization without informing others. Consequently, the Tribunal set aside the appeals to the CIT(A) for a fresh decision, ensuring the assessee would have an opportunity to be heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772613 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RITESH MISRA
• Assessee Lawyers: SIMRAN DHAWAN
• Keywords: Condonation of delay; Set aside; Reasonable cause

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA No.3963/Mum/2025 (Assessment Year :2017-18) ITA No.3984/Mum/2025 (Assessment Year :2013-14) & ITA No.4005/Mum/2025 (Assessment Year :2016-17) Horizontal Ventures Private Limited DB House, Yashodham Gen A.K. Vaidya Marg Goregaon East Mumbai – 400 063 Vs. DCIT, Circle 5(1)(2), Mumbai PAN/GIR No.AABCE8158R (Appellant) .. (Respondent) Assessee by Ms. Simran Dhawan Revenue by Shri Ritesh Misra, CIT DR Date of Hearing 11/08/2025 Date of Pronouncement 29/08/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeals have been filed by the assessee against order dated 13/06/2024 passed by ld. CIT(A)-50, Mumbai for the quantum of assessment passed u/s.143(3) for the A.Y.2017-18, 2013-14 & 2016-17. Printed from counselvise.com ITA No.3963/Mum/2025 and others Horizontal Ventures Pvt Ltd., 2 2. At the outset, it has been stated that appeals filed by the assessee are time barred by 295 days. In support, assessee has filed petition for condonation of delay alongwith Affidavit which reads as under:- Printed from counselvise.com ITA No.3963/Mum/2025 and others Horizontal Ventures Pvt Ltd., 3 Printed from counselvise.com ITA No.3963/Mum/2025 and others Horizontal Ventures Pvt Ltd., 4 3. In view of the aforesaid facts and circumstances mentioned, we find that there was a reasonable cause in belatedly filing the appeal before the Tribunal and therefore, the delay of 295 days is condoned. 4. At the outset, it has been pointed out by the assessee as well as ld. DR that the ld. CIT(A) has passed an exparte order. 5. From the perusal of the order, it is seen that six opportunities were given and notices were sent through e- mail. However, it has been stated that the concerned individual who was looking after the matter who had an access to the e-mail on which notices and orders were sent had left the organisation and did not inform about the pending compliances in this case to anyone else in the organisaction and thus, the company was not aware of any such notices were sent through e-mail. In view of the aforesaid facts and in the interest of justice, all these appeals are set aside to the file of the ld. CIT(A) to be decided afresh and in accordance with the law after giving due opportunity of hearing to the assessee. The assessee is also directed to comply with the notices and substantiate its case. Printed from counselvise.com ITA No.3963/Mum/2025 and others Horizontal Ventures Pvt Ltd., 5 6. In the result, all the three appeals of the assessee are allowed for statistical purposes. Order pronounced on 29th August, 2025. Sd/- (ARUN KHODPIA) Sd/- (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 29/08/2025 KARUNA, sr.ps Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// Printed from counselvise.com "