JITESHBHAI BABUBHAI SOJITRA,MUMBAI V. INCOME TAX OFFICER/WARD-19(2)(1), MUMBAI

ITA 3656/MUM/2024

AI Insights

This case involves an appeal by Jiteshbhai Balubhai Sojitra against the order of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre, Delhi, which confirmed the action of the Assessing Officer in taxing an amount of Rs. 1,71,15,000 as income derived from undisclosed sources for the Assessment Year 2015-16. The assessee contended that the order was passed ex-parte due to the unavailability of necessary documents, as his accountant had left the job. The Income Tax Department opposed the appeal, citing that adequate opportunities had been provided. The Tribunal, considering the circumstances, decided to remit the case back to the CIT(A) for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712658 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2015-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAVEETA PUNIT KAUSHIK
• Assessee Lawyers: ASHWIN PAREKH

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “F” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER ITA No. 3656/Mum/2024 Assessment Year : 2015-16 Jiteshbhai Balubhai Sojitra, 337, Survey No. 353, Village Kamrej, Surat. Gujarat-394185. PAN : AKAPS6659M vs. Income Tax Officer, Ward-19(2)(1), Matru Mandir, Tardeo, Mumbai. Maharashtra-400012. (Appellant) (Respondent) For Assessee : Shri Ashwin Parekh (Virtually appeared) For Revenue : Ms. Kaveeta Punit Kaushik Date of Hearing : 23-07-2025 Date of Pronouncement : 30-07-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟], dated 10-05-2024, pertaining to Assessment Year (AY) 2015-16, wherein the Ld.CIT(A) has confirmed the action of the AO, wherein he has brought an amount of Rs. 1,71,15,000/- to tax as income derived from undisclosed sources. 2. During the course of hearing, the Ld.AR submitted that the Ld.CIT(A) has passed an ex-parte order. In this regard, it was submitted that though the notices have been issued by the Ld.CIT(A), however, the notices were issued within short interval and since the necessary documents were available with the accountant, who has since left the job, the assessee Printed from counselvise.com 2 ITA No. 3656/Mum/2024 sought adjournment as he was in the process of arranging the necessary documents, however, in the meantime, the impugned order was passed. It was accordingly submitted that an opportunity may be granted to the assessee to represent his case and the matter may be remitted to the file of the lower authorities and the assessee undertakes that he shall cooperate in the proceedings and shall not seek any unnecessary adjournment without the leave of the authority concerned. 3. Per contra, the Ld.DR is heard, who has submitted that more than adequate opportunities have been given to the assessee and given the fact that the assessee has failed to avail the necessary opportunity, no further opportunity should be provided to the assessee. 4. We have heard the rival contentions and perused the material available on record. We find that the assessee could not file the necessary submissions before the Ld.CIT(A) for the reason beyond his control and since the matter was not represented, the order has been passed ex-parte by the ld CIT(A). In the interest of justice and fair play, we believe that the assessee deserves one more opportunity and the matter is accordingly remitted to the file of the ld CIT(A) to decide the same as fresh as per law, after providing reasonable opportunity to the assessee. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 30-07-2025 Sd/- Sd/- [MS. KAVITHA RAJAGOPAL] [VIKRAM SINGH YADAV] JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated: 30-07-2025 TNMM Printed from counselvise.com 3 ITA No. 3656/Mum/2024 Copy to : 1) The Appellant 2) The Respondent 3) The CIT concerned 4) The D.R, ITAT, Mumbai 5) Guard file By Order Dy./Asst. Registrar I.T.A.T, Mumbai Printed from counselvise.com "