K SERA SERA CINELINES & MINIPLEX PRIVATE LIMITED ,MUMBAI V. DCIT CENTRAL CIRCLE -7(4), MUMBAI

ITA 1359/MUM/2025

AI Insights

The case involves K. Sera Sera Cinelines & Miniplex Private Limited appealing against the orders of the Learned Commissioner of Income-tax (Appeals)-49, Mumbai, which were passed under section 250 of the Income Tax Act, 1961. The appeals were related to the assessments made under section 153C read with section 144 of the Act, concerning various additions and disallowances for the assessment years 2014-15, 2017-18, and 2020-21. The tribunal found that the assessee was not given a fair opportunity to present her case during the appellate proceedings before the CIT(A), leading to an ex parte decision. Consequently, the tribunal remanded the matter back to the CIT(A) for a fresh examination on both legal and factual grounds.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 653210 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RITESH MISHRA
• Assessee Lawyers: GOPAL RAM SHARMA
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No.1358/Mum/2025 - A.Y.2020-21 ITA No.1359/Mum/2025 - A.Y.2014-15 ITA No.1360/Mum/2025 - A.Y.2017-18 K. Sera Sera Cinelines & Miniplex Private Limited, Unit No.101A, 1st Floor, Plot No. B-17, Morya Landmark II, Andheri (West), Mumbai-400 053 PAN : AAQCS7605C vs DCIT Central 7(4), Mumbai Room No.636, 6th Floor Pratishtha Bhavan, Old CGO Bldg, M.K. Road, Mumbai-400 020 APPELLANT RESPONDENT Assessee by : Shri Gopal Ram Sharma, Adv. Respondent by : Shri Ritesh Mishra, CIT DR Date of hearing : 18/06/2025 Date of pronouncement : 19/06/2025 O R D E R Per Anikesh Banerjee (JM) : All three appeals of the assessee were filed against the order of the Learned Commissioner of Income-tax (Appeals)-49, Mumbai [in short, ‘Ld.CIT(A)] passed under section 250 of the Income Tax Act, 1961 (in short, ‘the Act’), date of order 30/12/2024 for A.Y. 2014-15, 2017-18 and 2020-21. The impugned orders were 2 ITAs 1358 to 1360/Mum/2025 K. Sera Sera Cinelines & Miniplex Pvt Ltd emanated from the order of the Learned DCIT, Central Circle 7(4), Mumbai (in short, the Ld.AO) passed under section 153C read with section 144 of the Act, date of order 30/03/2023 for A.Y. 2020-21, 29/03/2023 for A.Ys. 2014-15 & 2017-18. 2. All the appeals have same nature of facts and have a common issue; therefore, all the appeals were heard together and are being disposed of by this consolidated order. ITA No.1359/Mum/2025 is taken as lead case. 3. During argument the Ld.AR submitted that the assessment was completed under section 153C read with section 144 of the Act. Related to addition of loan taken of Rs.25,000/- which was added back under section 68, addition of commission income under section 69A of the Act amount to Rs.1,250/- and disallowance of business loss amount to Rs.55,269/-. The aggrieved assesse filed an appeal before the Ld. CIT(A). The Ld. CIT(A) allowed the assessee a reasonable opportunity for hearing but on some of the occasions, the assesse only submitted the adjournment petition and no submission was filed by the assesse in favour of the argument in appellate proceeding. Finally, the Ld.CIT(A) passed the order exparte & uphold the impugned assessment order. Being aggrieved, the assesse filed an appeal before us. 4. We have heard the rival submissions and perused the material available on record. The Ld. AR submitted that the assessee had challenged the issues both on legal grounds as well as on merits before the Ld. CIT(A), and the same grounds have also been raised in the present appeal before the Tribunal. However, the Ld. CIT(A), 3 ITAs 1358 to 1360/Mum/2025 K. Sera Sera Cinelines & Miniplex Pvt Ltd without examining the merits of the case, proceeded to dispose of the appeal ex parte. During the course of hearing before us, the Ld. AR submitted a paper book comprising pages 1 to 140, which has been taken on record. Upon perusal of the said paper book, it is observed that none of the documents therein were submitted before the Ld. CIT(A). The Ld. AR expressed his intent to argue the matter on legal issues; however, it is noted that no arguments on any of the grounds were made before the Ld. CIT(A). In our considered view, the assessee deserves another opportunity to present her case before the Ld. CIT(A), both on legal and factual grounds. In the interest of justice, we find it appropriate to remand the matter to the file of the Ld. CIT(A) for adjudication afresh. Both the Ld. AR and the Ld. DR have agreed to the course adopted by the Bench. Accordingly, the matter is remitted back to the file of the Ld. CIT(A) for de novo adjudication. We make no observation on the merits of the case, so as not to prejudice the outcome of the re-adjudication. It is, however, directed that the assessee be afforded a reasonable opportunity of being heard, and be permitted to file any documents or evidence in support of her claim, in accordance with law. 5. In the result, the appeal of the assesse bearing ITA No. 1359/Mum/2025 is allowed for statistical purpose. 6. The facts and circumstances in this appeal are identical to those appeals before the ITAT in ITA No. 1358 & 1360/Mum/2025. Therefore, the decision rendered in ITA No. 1359/Mum/2025 is equally applicable to the present appeal 4 ITAs 1358 to 1360/Mum/2025 K. Sera Sera Cinelines & Miniplex Pvt Ltd mutatis mutandis. Consequently, ITA No. 1358 & 1360/Mum/2025 is also remanded to the file of the Ld. CIT(A) and are allowed for statistical purposes. 7. In the result, both the appeals in ITA Nos 1358 to 1360/Mum/2025 are allowed for statistical purpose. Order pronounced in the open court on 19th day of June, 2025. Sd/- sd/- (OM PRAKASH KANT) (ANIKESH BANERJEE) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, िदनांक/Dated: 19/06/2025 Pavanan Copy of the Order forwarded to: 1. अपीलाथ /The Appellant , 2. ितवादी/ The Respondent. 3. आयकर आयु\u0014 CIT 4. िवभागीय ितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, Mumbai 5. गाड फाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar), ITAT, Mumbai "