IBRAHIM YASIN QURESHI,MUMBAI V. COMMISSIONER OF INCOME TAX (APPEALS), NFAC, MUMBAI

ITA 4834/MUM/2024

AI Insights

The case involves Ibrahim Yasin Qureshi, the appellant, who appealed against the order passed by the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, for the assessment year 2011-12. The appeal was initially heard ex-parte due to the absence of the assessee or his representative. The Departmental Representative (DR) was present and ready with arguments. The Tribunal noted the casual attitude of the assessee, who had not appeared at any stage of the proceedings, including before the AO and the CIT(A). Despite this, the Tribunal decided to give the assessee another chance to contest his claim, emphasizing the interest of justice.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 33154 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 04-11-2024
• Assessment Year: 2011-2012
• Appeal Filed On: 20-09-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KRISHNA KUMAR
• Section: 250; 2

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No. 4834/Mum/2024 (Assessment Year: 2011-12) Ibrahim Yasin Qureshi C-703, Lotus Park, 2 CHS Ltd, S. V. Road, Opp 24 Karat Cinema, Jogeshwari (W), Mumbai – 400 102. Vs. CIT(A), NFAC Mumbai. PAN/GIR No. AAAPQ0879K (Applicant) (Respondent) Assessee by None Revenue by Shri Krishna Kumar सुनवाई क\u0002 तारीख/Date of Hearing 04.11.2024 घोषणा क\u0002 तारीख/Date of Pronouncement 08.11.2024 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order 16.05.2023, passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (‘Ld. CIT(A)’), for the assessment year 2011-12. 2. At the very outset, we noticed that none appeared on behalf of the assessee when the case was called. 2 ITA No. 4834/Mum/2024 Ibrahim Yasin Qureshi, Mumbai 3. On the other hand, Ld DR present in the court is ready with the arguments . Since the assessee or his representative has not appeared in spite of several calls, and considering the fact that Ld. DR present in the court is ready with the arguments. Therefore, we have decided to proceed with the hearing of the case ex-parte. 4. After hearing learned DR and after going through the case file, we noticed that assessee was proceeded ex-parte before the AO and also ex-party before Ld. CIT(A) and even before us, the assessee has not appeared with shows the casual and cavalier attitude of the assessee. 5. Be that as it may, the Bench feels that one more chance may be given to the assessee to contest its claim before the AO keeping in view the interest of justice. However, for the lethargic and negligent action on the part of assessee, a cost of Rs. 5000 is imposed on the assessee and the same shall be deposited in the Prime Minister’s Relief Fund and copy of the same shall be submitted to the AO for proof and thus the appeal of the assessee is restored to the file of AO to decide it a fresh by providing one more opportunity of hearing to the assessee. The assessee shall not seek any adjournment on frivolous grounds and remain cooperative during the course of proceedings and the appeal of the assessee is thus allowed for statistical purposes. 3 ITA No. 4834/Mum/2024 Ibrahim Yasin Qureshi, Mumbai 6. Before parting, we make it clear that our decision to restore the matter back to the file of the AO shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by the AO independently in accordance with law. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 08.11.2024. Sd/- Sd/- (MS. PADMAVATHY S) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated 08/11/2024 KRK, PS आदेश की \bितिलिप अ\u000eेिषत/Copy of the Order forwarded to : 1. अपीलाथ\f / The Appellant 2. \r\u000eथ\f / The Respondent. 3. संबंिधत आयकर आयु\u0019 / The CIT(A) 4. आयकर आयु\u0019(अपील) / Concerned CIT 5. िवभागीय \rितिनिध, आयकर अपीलीय अिधकरण, मु\u0003बई / DR, ITAT, Mumbai 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, स\u000eािपत \rित //True Copy// 1. उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु\u0003बई मु\u0003बई मु\u0003बई मु\u0003बई / ITAT, Mumbai "