AI Insights
This case involves a Miscellaneous Application by the Revenue against the order of the Co-ordinate Bench of the Tribunal, which had restored the case to the file of the Ld. CIT(A). The original issue arose from the assessee's non-compliance during the assessment proceedings, leading to an ex-parte assessment under section 144 of the Income Tax Act. The CIT(A) had also dismissed the appeal due to non-compliance. The Tribunal found that the assessee had submitted various details which were not considered by the CIT(A), and thus restored the case to the CIT(A) for a fresh decision. The Revenue's application sought to clarify the restoration to the correct authority, which was confirmed as the Ld. CIT(A).
Appeal details
Counselvise Citation
[2025] 140 COUNSELVISE.COM (IT) 650937 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
20-06-2025
Appeal Filed By
Department
Order Result
Allowed
Bench Allotted
SMC
Assessment Year
2014-2015
Judgement Text
"IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “SMC” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER M.A. No. 72/Mum/2024 (Arising out of ITA No. 1980/Mum/2023) Assessment Year : 2014-15 ITO-26(2)(1), Kautilya Bhavan, Bandra Kurla Complex, Mumbai-400051 vs. Sapna Anil Bhasin, 522-B, Krishna Niwas, 3rd Floor, R.P. Masani Road, Matunga, Mumbai-400019 PAN : ACXPB1308H (Applicant) (Respondent) For Assessee : Shri Anil Bhasin For Revenue : Shri Krishna Kumar, Sr.DR Date of Hearing : 20-06-2025 Date of Pronouncement : 20-06-2025 O R D E R This is a Miscellaneous Application filed by the Revenue against the order of the Co-ordinate Bench of the Tribunal in ITA No. 1980/Mum/2023, dt. 28-09-2023. 2. During the course of hearing, the Ld.DR drawn my reference to the findings of the Co-ordinate Bench of the Tribunal at paragraph No. 7 of its order, which reads as under: “7. Heard both the sides and perused the material on record. During the course of assessment proceedings the assessee has not made any compliance, therefore, the AO has finalised the assessment ex-parte u/s 144 of the Act and various additions have been made as referred above for want of detail from the assessee. The ld. CIT(A) has also dismissed the appeal of the assessee stating that assessee has not made compliance during the course of appellate proceedings before the CIT(A). During the course of appellate proceedings before me the ld. Counsel submitted that various details could not be uploaded as no authorised representative was appointed by the assessee, however, assessee had uploaded the various details as placed in the paper book from page no. 2 M.A. No. 72/Mum/2024 21 to 146, but the ld. CIT(A) had not considered all these details before adjudicating the case of the assessee. Looking to the facts and circumstances of the case I consider that the assessee could not upload the detail on the portal as no person equipped with technical knowledge deployed by the assessee. However, the assessee claimed that she had made submission before the ld. CIT(A) as per the submission placed in the Paper Book page no. 21 to 146 and the same was not considered by the Id. CIT(A). Therefore in the interest of justice I restore this case to the file of the assessing officer for deciding afresh after affording adequate opportunity to the ld.CIT(A). The assessee is directed to make compliance before the ld.CIT(A) without any failure. Accordingly, ground of appeal of the assessee are allowed for statistical purposes.” 3. It was submitted that though the Bench had restored the matter, it is unclear whether the matter has been restored to the file of the AO or to the Ld.CIT(A). It was accordingly submitted that the necessary rectification may be carried out in the order to bring necessary clarity as to the authority to whom the matter has been restored. 4. The Ld.AR has appeared and didn’t raise any specific objection. 5. After hearing the both the parties and perusing the order of the Co-ordinate Bench of the Tribunal, I find that the matter has been restored to the file of the Ld.CIT(A) and certain mistake has crept in the order and the paragraph No. 7 as modified should read as under: “7. Heard both the sides and perused the material on record. During the course of assessment proceedings the assessee has not made any compliance, therefore, the AO has finalised the assessment ex-parte u/s 144 of the Act and various additions have been made as referred above for want of detail from the assessee. The ld. CIT(A) has also dismissed the appeal of the assessee stating that assessee has not made compliance during the course of appellate proceedings before the CIT(A). During the course of appellate proceedings before me the ld. Counsel submitted that various details could not be uploaded as no authorised representative was appointed by the assessee, however, assessee had uploaded the various details as placed in the paper book from page no. 21 to 146, but the ld. CIT(A) had not considered all these details before adjudicating the case of the assessee. Looking to the facts and circumstances of the case I consider that the assessee could not upload the detail on the portal as no person equipped with technical knowledge deployed by the assessee. However, the assessee claimed that she had made submission before the ld. CIT(A) as per the submission placed in 3 M.A. No. 72/Mum/2024 the Paper Book page no. 21 to 146 and the same was not considered by the Id. CIT(A). Therefore in the interest of justice I restore this case to the file of the ld CIT(A) for deciding afresh after affording adequate opportunity to the assessee. The assessee is directed to make compliance before the ld CIT(A) without any failure. Accordingly, ground of appeal of the assessee are allowed for statistical purposes.” 6. In the light of the above, the Miscellaneous Application filed by the Revenue is allowed in light of aforesaid directions. Order pronounced in the open court on 20-06-2025 Sd/- [VIKRAM SINGH YADAV] ACCOUNTANT MEMBER Mumbai, Dated: 20-06-2025 TNMM Copy to : 1. The Applicant 2. The Respondent 3. The Pr. CIT concerned 4. The D.R. ITAT, Mumbai 5. Guard File. //By Order// //True Copy // Dy./Asst. Registrar, ITAT, Mumbai "
