KETAN NAVINCHANDRA SHAH (DECEASED) THROUGH LEGAL HEIR MITABEN KETANKUMAR SHAH,MUMBAI V. ACIT CENTRAL CIRCLE 8(2), MUMBAI

ITA 567/MUM/2025

AI Insights

The case involves multiple appeals filed by Ketan Navinchandra Shah, who had passed away, and were subsequently represented by his legal heir, Mitaben Ketankumar Shah. The appeals were directed against the orders passed by the Ld. Commissioner of Income-tax (Appeals) for various assessment years from 2014-15 to 2019-20. The primary issue was the non-submission of necessary documents to support the claims made in the income tax returns, attributed to the appellant's demise. The tribunal considered the circumstances and the legal heir's willingness to submit the required documents if the matter was restored to the lower authority.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 38010 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-03-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: E
• Assessment Year: 2015-2016
• Laws Referred To: Income-tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: BISWANATH DAS
• Assessee Lawyers: MOHAMMED SHAHAB AKRAM
• Keywords: Set aside
• Section: 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) ITA Nos. 566/MUM/2025 Assessment Years: 2014-15 & ITA Nos. 567/MUM/2025 Assessment Years: 2015-16 & ITA Nos. 568/MUM/2025 Assessment Years: 2016-17 & ITA Nos. 569/MUM/2025 Assessment Years: 2017-18 & ITA Nos. 570/MUM/2025 Assessment Years: 2018-19 & ITA Nos. 571/MUM/2025 Assessment Years: 2019-20 Ketan Navinchandra Shah (Deceased) through legal heir Mitaben Ketankumar Shah Q-202, Panchsheel Garden PQR CHS Ltd Mahavir Nagar, Dahanukar Wadi, Kandivali West, Mumbai – 400 067 Vs. ACIT, Central Circle 8(2), Mumbai- 400 020 PAN NO. ANQPS 7485 Q Appellant Respondent Assessee by : Mr. Mohammed Shahab Akram Khan Revenue by : Mr. Biswanath Das, CIT-DR Date of Hearing Date of pronouncement PER OM PRAKASH KANT, AM The Captioned appeals filed by the assessee are directed against separate orders, all dated 29.11.2024, passed by the Ld. Commissioner of Income (A)] for the Assessment year 2014 respectively. As common grounds are involved in the therefore, same were heard together and disposed off by way of this consolidated order for 2. At the outset, L assessee had already demised and being represented by his wife the capacity of a legal heir the above reason the necessary documents in support of the claim made in the return of income could not be could not be represented either before the AO or before the Ld. CIT (A). The ld. counsel further submitted that the assessee is willing to file necessary document the lower authority if Ketan Navinchandra Shah ITA Nos. 570 & 571 : 18/03/2025 Date of pronouncement : 18/03/2025 ORDER PER OM PRAKASH KANT, AM The Captioned appeals filed by the assessee are directed orders, all dated 29.11.2024, passed by the Ld. Commissioner of Income-tax [Appeals] [in short Ld. CIT (A)] for the Assessment year 2014-15 to assessment year mmon grounds are involved in the same were heard together and disposed off by way of this for sake of convenience. Ld. counsel for the assessee submitted that the assessee had already demised and being represented by his wife legal heir. The Ld. counsel submitted that reason the necessary documents in support of the claim in the return of income could not be traced could not be represented either before the AO or before the Ld. CIT ld. counsel further submitted that the assessee is willing to file necessary documents in support of its claim and the lower authority if matter is restored back. Ketan Navinchandra Shah 2 ITA Nos. 566,567,568,569, 570 & 571/MUM/2025 The Captioned appeals filed by the assessee are directed orders, all dated 29.11.2024, passed by the Ld. tax [Appeals] [in short Ld. CIT to assessment year 2019-20 mmon grounds are involved in these appeals, same were heard together and disposed off by way of this d. counsel for the assessee submitted that the assessee had already demised and being represented by his wife in counsel submitted that due to reason the necessary documents in support of the claim and the matter could not be represented either before the AO or before the Ld. CIT ld. counsel further submitted that the assessee is willing to in support of its claim and appear before 3. We have heard rival submission of the parties on the issue in dispute and perused the relevant material on record. in para 3 of the impugned order for assessment year 2014 recorded the opportunity provided part of the assessee. The reproduced as under : “During the course of appellate proceedings, notices u/s 250 of the Act for hearings were issued to the appellant. The details of the notices issued from time to time, during the course of present proceedings are as under Sr. No. 1 2 3 4 A notice was issued on 14/11/2024 to give final opportunity to the appellant. It was specifically mentioned in the notice that this is a final opportunity to represent the case. In case the appellant fails to comply to this notice, appeal will be decided ex the basis of facts available on record. However, the appellant has not complied to the above mentioned notices issued. No subm evidence to substantiate the grounds of appeals have been furnished. 3.2 It would be seen from the above discussion that sufficient opportunities have already been provided to the appellant. However, there has been no response notices of hearing issued. The appellant failed to file any written Ketan Navinchandra Shah ITA Nos. 570 & 571 We have heard rival submission of the parties on the issue in erused the relevant material on record. in para 3 of the impugned order for assessment year 2014 the opportunity provided and noncompliance part of the assessee. The relevant part of impugned order under : During the course of appellate proceedings, notices u/s 250 of the Act for hearings were issued to the appellant. The details of the notices issued from time to time, during the course of present proceedings are as under – Date of Notice Compliance Date 04/10/2024 08/10/2024 09/10/2024 18/10/2024 22/10/2024 01/11/2024 14/11/2024 25/11/2024 A notice was issued on 14/11/2024 to give final opportunity to the appellant. It was specifically mentioned in the notice that this final opportunity to represent the case. In case the appellant fails to comply to this notice, appeal will be decided ex the basis of facts available on record. However, the appellant has not complied to the above mentioned notices issued. No submission and/or any documentary evidence to substantiate the grounds of appeals have been 3.2 It would be seen from the above discussion that sufficient opportunities have already been provided to the appellant. However, there has been no response from the appellant to the notices of hearing issued. The appellant failed to file any written Ketan Navinchandra Shah 3 ITA Nos. 566,567,568,569, 570 & 571/MUM/2025 We have heard rival submission of the parties on the issue in erused the relevant material on record. The Ld. CIT(A) in para 3 of the impugned order for assessment year 2014-15 has compliance on all the relevant part of impugned order is During the course of appellate proceedings, notices u/s 250 of the Act for hearings were issued to the appellant. The details of the notices issued from time to time, during the course of present Compliance 08/10/2024 18/10/2024 01/11/2024 25/11/2024 A notice was issued on 14/11/2024 to give final opportunity to the appellant. It was specifically mentioned in the notice that this final opportunity to represent the case. In case the appellant fails to comply to this notice, appeal will be decided ex-parte on However, the appellant has not complied to the above mentioned ission and/or any documentary evidence to substantiate the grounds of appeals have been 3.2 It would be seen from the above discussion that sufficient opportunities have already been provided to the appellant. from the appellant to the notices of hearing issued. The appellant failed to file any written submissions substantiating the grounds of appeal. Even request for adjournment was not made in response to the notices issued. There is also no explanation offer appellant from filing written submissions and relevant details, despite being granted opportunities. Thus, from the conduct of the appellant during appellate proceedings, it is evident that the appellant is not interested in pur it. Under the circumstances, there is no point in keeping the appeal pending for want of appellant's compliance. Accordingly. I proceed to decide the appeal on the basis of facts/material available on record. 4. In view of the submission of the ld. we are of the opinion that cause for noncompliance before the ld. CIT(A) interest of substantive justice order of the Ld. CIT(A) and restore the matter back file of the assessing officer for de 5. The facts and circumstances in all the appeals the grounds raised in all the appeal are accordingly allowed for statistical purposes. 6. In the result, all statistical purposes. Order pronounced in the open Court on Sd/- (RAJ KUMAR CHAUHAN JUDICIAL MEMBER Mumbai; Dated: 18/03/2025 Disha Raut Ketan Navinchandra Shah ITA Nos. 570 & 571 submissions substantiating the grounds of appeal. Even request for adjournment was not made in response to the notices issued. There is also no explanation offered as to what prevented the appellant from filing written submissions and relevant details, despite being granted opportunities. Thus, from the conduct of the appellant during appellate proceedings, it is evident that the appellant is not interested in pursuing the appeal beyond filing it. Under the circumstances, there is no point in keeping the appeal pending for want of appellant's compliance. Accordingly. I proceed to decide the appeal on the basis of facts/material available on record.” the submission of the ld. counsel for the assessee we are of the opinion that there was a reasonable se for noncompliance before the ld. CIT(A), therefore, interest of substantive justice, we feel it appropriate to set rder of the Ld. CIT(A) and restore the matter back file of the de-novo consideration. The facts and circumstances in all the appeals he grounds raised in all the appeal are accordingly allowed for all the appeals of the assessee are allowed Order pronounced in the open Court on 18/03/2025. Sd/ RAJ KUMAR CHAUHAN) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT MEMBER Ketan Navinchandra Shah 4 ITA Nos. 566,567,568,569, 570 & 571/MUM/2025 submissions substantiating the grounds of appeal. Even request for adjournment was not made in response to the notices issued. ed as to what prevented the appellant from filing written submissions and relevant details, despite being granted opportunities. Thus, from the conduct of the appellant during appellate proceedings, it is evident that the suing the appeal beyond filing it. Under the circumstances, there is no point in keeping the appeal pending for want of appellant's compliance. Accordingly. I proceed to decide the appeal on the basis of facts/material or the assessee, able and sufficient , therefore, in the appropriate to set aside the rder of the Ld. CIT(A) and restore the matter back file of the The facts and circumstances in all the appeals being identical he grounds raised in all the appeal are accordingly allowed for the appeals of the assessee are allowed for /03/2025. Sd/- OM PRAKASH KANT) ACCOUNTANT MEMBER Copy of the Order forwarded to 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// Ketan Navinchandra Shah ITA Nos. 570 & 571 Copy of the Order forwarded to : BY ORDER, (Assistant Registrar) ITAT, Mumbai Ketan Navinchandra Shah 5 ITA Nos. 566,567,568,569, 570 & 571/MUM/2025 BY ORDER, (Assistant Registrar) ITAT, Mumbai "