JEEVANTI HEALTHCARE PRIVATE LIMITED,THANE V. COMMISSIONER OF INCOME TAX(APPEALS), THANE

ITA 6936/MUM/2024

AI Insights

The case involves Jeevanti Healthcare Pvt. Ltd., the appellant, contesting an order from the Commissioner of Income-tax (Appeals) - National Faceless Appeal Centre, which dismissed their appeal on grounds of non-compliance. The appellant argued that their case was initially set for a physical hearing but was later moved to a faceless appeal system. During this transition, no notices were issued to the assessee for an extended period, leading to a lack of awareness about the proceedings. A notice was eventually issued in July 2024, which went unnoticed by the authorized persons, resulting in an ex-parte order against the assessee. The Tribunal found sufficient cause for the assessee's non-compliance and remanded the case for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 32083 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: F
• Assessment Year: 2015-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PRASHANT BARATE
• Assessee Lawyers: ASHUTOSH SRIVASTAV

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 6936/MUM/2024 Assessment Year: 2015-16 Jeevanti Healthcare Pvt. Ltd., Z-5, Z Shopping Centre, Flower Valley Khopat, Thane-400601. Vs. CIT(A), Circle 1, Thane-400601. PAN NO. AACCJ 6079 M Appellant Respondent Assessee by : Mr. Ashutosh Srivastav/ Mr. Nikhil Kadam Revenue by : Mr. Prashant Barate, Sr. DR Date of Hearing : 13/02/2025 Date of pronouncement : 14/02/2025 ORDER PER OM PRAKASH KANT, AM This appeal has been preferred by the assessee against order dated 28.12.2024 passed by the Ld. Commissioner of Income-tax (Appeals) – National Faceless Appeal Centre, New Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2015-16, raising the grounds for setting aside the order of the Ld. CIT(A) being ex-parte. 2. Having heard the rival submissions of the parties and upon careful perusal of the material placed on record, we find that the Ld. CIT(A) has dismissed the appeal of the assessee on grounds of non-compliance. Before this Court, learned counsel for the assessee has submitted that the appeal was initially scheduled for physical hearing but was subsequently transferred to the faceless appeal system. It has been contended that for a prolonged perio three years, no notices were issued to the assessee, despite the assessee regularly checking the Income notice was suddenly issued by the Faceless Appeal Centre in July 2024, which, however, remained unnoticed by the p authorized in this regard. Without affording any further opportunity to the assessee, the Ld. CIT(A) proceeded to pass an order on 30.10.2024. 2.1 In our considered opinion, the facts and circumstances of the present case indicate sufficient cause for the assessee’s non compliance with the notices issued by the Ld. CIT(A). It is further noted that the order has been passed without due consideration o the assessee’s submissions. In the interest of justice, we deem it appropriate to remand the matter back to the file of the Ld. CIT(A) for fresh adjudication, ensuring due consideration of the submissions made by the assessee and affording a reasonable opportunity to present its case. The matter shall be decided in Jeevanti Healthcare ITA No. 6936/MUM/2024 Having heard the rival submissions of the parties and upon careful perusal of the material placed on record, we find that the Ld. CIT(A) has dismissed the appeal of the assessee on grounds of compliance. Before this Court, learned counsel for the assessee has submitted that the appeal was initially scheduled for physical hearing but was subsequently transferred to the faceless appeal system. It has been contended that for a prolonged perio three years, no notices were issued to the assessee, despite the assessee regularly checking the Income-tax portal. Thereafter, a notice was suddenly issued by the Faceless Appeal Centre in July 2024, which, however, remained unnoticed by the p authorized in this regard. Without affording any further opportunity to the assessee, the Ld. CIT(A) proceeded to pass an order on In our considered opinion, the facts and circumstances of the present case indicate sufficient cause for the assessee’s non compliance with the notices issued by the Ld. CIT(A). It is further noted that the order has been passed without due consideration o the assessee’s submissions. In the interest of justice, we deem it appropriate to remand the matter back to the file of the Ld. CIT(A) for fresh adjudication, ensuring due consideration of the submissions made by the assessee and affording a reasonable pportunity to present its case. The matter shall be decided in Jeevanti Healthcare Pvt. Ltd 2 ITA No. 6936/MUM/2024 Having heard the rival submissions of the parties and upon careful perusal of the material placed on record, we find that the Ld. CIT(A) has dismissed the appeal of the assessee on grounds of compliance. Before this Court, learned counsel for the assessee has submitted that the appeal was initially scheduled for physical hearing but was subsequently transferred to the faceless appeal system. It has been contended that for a prolonged period of two to three years, no notices were issued to the assessee, despite the tax portal. Thereafter, a notice was suddenly issued by the Faceless Appeal Centre in July 2024, which, however, remained unnoticed by the persons duly authorized in this regard. Without affording any further opportunity to the assessee, the Ld. CIT(A) proceeded to pass an order on In our considered opinion, the facts and circumstances of the present case indicate sufficient cause for the assessee’s non- compliance with the notices issued by the Ld. CIT(A). It is further noted that the order has been passed without due consideration of the assessee’s submissions. In the interest of justice, we deem it appropriate to remand the matter back to the file of the Ld. CIT(A) for fresh adjudication, ensuring due consideration of the submissions made by the assessee and affording a reasonable pportunity to present its case. The matter shall be decided in accordance with the law. accordingly allowed. 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in Sd/- (KAVITHA RAJAGOPAL JUDICIAL MEMBER Mumbai; Dated: 14/02/2025 Rahul Sharma, Sr. P.S. Copy of the Order forwarded to 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// Jeevanti Healthcare ITA No. 6936/MUM/2024 accordance with the law. The grounds of appeal of the assessee are In the result, the appeal of the assessee is allowed for Order pronounced in the open Court on 14/02/2025. Sd/ (KAVITHA RAJAGOPAL) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT MEMBER Copy of the Order forwarded to : BY ORDER, (Assistant Registrar) ITAT, Mumbai Jeevanti Healthcare Pvt. Ltd 3 ITA No. 6936/MUM/2024 The grounds of appeal of the assessee are In the result, the appeal of the assessee is allowed for /02/2025. Sd/- OM PRAKASH KANT) ACCOUNTANT MEMBER BY ORDER, (Assistant Registrar) ITAT, Mumbai "