SHRI SUMERMAL B MEHTA, MUMBAI V. ITO -19(3)(4), M UMBAI

ITA 2230/MUM/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0868 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 03-10-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 19-06-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SMITHA V. NAIR
• Section: 68; 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI N. K. CHOUDHRY, JM I.T.A. No. 2230/Mum/2023 Assessment Year: 2012-13) Sumermal Bhimraj Mehta 28/30, Jaya Building, 2 nd Carpenter Street C.P. Tank, Mumbai PAN No. AAHPM 2416 K Vs. ITO-(19)(3)(4), Mumbai Appellant) : Respondent) Appellant/Assessee by : None Revenue/Respondent by : MS Smitha V. Nair Date of Hearing : 04.10.2023 Date of Pronouncement : 10.10.2023 O R D E R Per N. K. Choudhry, JM: The Assessee has preferred this appeal against the order dated 27.05.2023 impugned herein passed by National Faceless Appeal Centre (NFAC), Delhi {in short ‘NFAC’}/ Ld. Commissioner of Income Tax (in short “ Ld. Commissioner” u/s 250 of the Income Tax Act 1961 (in short ‘the Act’). 2 ITA No.2230/Mum/2023 Shri Sumermal B Mehta 2. In the instant case, the AO vide order dated 25 th December, 2017 u/s 143 (3) read with section 143 of the Act, assessed the income of the Assessee to the tune of Rs. 14,08,033/- as against total income declared to the tune of Rs. 7,69,160/- by the Assessee by filing of its return of income dated 12 th March, 2013. The AO also made the addition of Rs. 6,33,873/- as unexplained credit u/s 68 of the Act. Though the Assessee preferred first appeal before ld. CIT(A) however in spite of sending 3 notices dated 13 th January, 2023, 12 th April, 2023 and 22 nd May 2023 respectively for the dates of hearing on 20 th January, 2021, 20 th April, 2023 and 26 th May 2023, made no compliance and neither furnished any detail nor filed any petition for adjournment and therefore in the constrained circumstances, the ld. Commissioner dismissed the appeal by passing the impugned order as ex-parte and consequently sustained the assessment order, against which the Assessee is in appeal before this Bench. Though the notice for the date of hearing of this appeal for today was sent to the Assessee by speed post at the address mentioned in form No. 33, however the same has been retuned back as unserved, which goes to say that the Assessee is not situated at the address mentioned in form No. 36, hence in the constrained circumstances I am inclined to decide this appeal as ex-parte. The ld. CIT(A) though gave 3 opportunities to the Assessee, but the Assessee has not acted with due diligence and remained lethargic in pursuing its appeal and therefore, the ld. CIT(A) was constrained to decide the appeal as ex-parte. However considering peculiar facts and circumstances of the case and for the just decision in the case and for the ends of justice, I am inclined to afford one more opportunity to the Assessee by setting aside the impugned order and to remand the instant case to the file of the ld. CIT(A) for decision afresh, but subject to deposit of Rs. 33,00/- in the National relief fund . Hence ordered accordingly. 3 ITA No.2230/Mum/2023 Shri Sumermal B Mehta 4. In the result, appeal filed by the Assessee stands allowed for statistical purposes. Order pronounced in the open court on 10-10-2023. Sd/- (N. K. CHOUDHRY) Judicial Member SK, Sr.PS. Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. DR, ITAT, Mumbai 4. 5. Guard File CIT BY ORDER, (Dy./Asstt.Registrar) ITAT, Mumbai