Eversmile Properties P Limited, Thane V. DCIT, Circle 10(1)(2), Mumbai

ITA 2501/MUM/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 3364 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 17-03-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 14-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.2531/Mum/2023 (Assessment Year: 2009-10) & ITA No.2501/Mum/2023 (Assessment Year :2017-18) M/s. Eversmile Properties Pvt. Ltd., 75, Old Block Factory Sector-I, Srishti Housing Complex Penkar Pada, Mira Road Thane- 401004 Vs. DCIT, Circle-10(1)(2) Mumbai PAN/GIR No.AAACE1576C (Appellant) .. (Respondent) Assessee by None Revenue by Shri R.R.Makwana Date of Hearing 18/03/2024 Date of Pronouncement 18/03/2024 आदेश / O R D E R PER BENCH: The aforesaid appeals have been filed by the assessee against order dated 23/12/2022 for the A.Y.2017-18 and 2009-10 passed by NFAC, Delhi. 2. Assessee is mainly aggrieved by exparte order passed by the ld. CIT(A) dismissing the appeal in limine and without deciding the issue on merits. ITA No. 2501&2531/Mum/2023 M/s. Eversmile Properties Pvt. Ltd. 2 3. From the perusal of the impugned order it is seen that assessee’s case was posted for hearing and notices were sent through ITBA portal from NFAC. In the impugned order ld. CIT (A) has incorporated the grounds as well as the statement of facts. However, he noted that assessee was granted opportunity to file submissions and documents vide notice dated 22/01/2021 and 30/11/2022. Since, no submissions have been filed and therefore, appeal of the assessee has been dismissed on the ground that assessee is not interested in prosecuting the appeal. Since, appeal has been dismissed exparte by the ld. CIT (A) without deciding on merits, therefore, in the interest of justice, both the appeals are restored back to the file of the First Appellate Authority to decide the issue on merits after giving reasonable opportunity of hearing to the assessee and the assessee is also directed to update the correct e-mail ID and participate in the proceedings to substantiate its case. Accordingly, both the appeals are restored back to the file of the ld. CIT (A). 4. In the result, both the appeals of the assessee are allowed for statistical purposes. Order pronounced on 18 th March, 2024. Sd/- (S.RIFAUR RAHMAN) Sd/- (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 18/03/2024 KARUNA, sr.ps ITA No. 2501&2531/Mum/2023 M/s. Eversmile Properties Pvt. Ltd. 3 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//