LATE MUKHTARAHMED JAISMOHD CHOWDHARY LEGAL REPRESENTATIVE SUHAIL AHMED MUKHTARAHMED CHOWDHARY,MUMBAI V. ITO WARD 27(2)(1), MUMBAI

ITA 560/MUM/2025

AI Insights

The case involves Shri Mukhtarahmed Jaismodh Chowdhary, the legal representative of Suhail Ahmed Mukhtarahmed Chowdhary, who appealed against the order of the NFAC/Commissioner of Income Tax (Appeals) concerning an addition of Rs.2,54,64,990 made by the Assessing Officer under sections 147 and 144 of the Income Tax Act, 1961 for the assessment year 2016-17. The Assessee's appeal was initially dismissed in limine by the Commissioner, leading to the current appeal before the Tribunal. The primary contention was the premature passing of the order by the Commissioner before the Assessee could submit his written submissions as requested in the notice dated 05.12.2024.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470664 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R.R. MAKWANA; LD.
• Assessee Lawyers: M. S. MATHURIA; LD
• Keywords: Set aside; Opportunity of being heard
• Section: 147; 144; 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “D”, MUMBAI BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.560/M/2025 Assessment Year: 2016-17 (Late) Shri Mukhtarahmed Jaismodh Chowdhary Legal Representative - Suhail Ahmed Mukhtarahmed Chowdhary, Flat No. 503, A Wing, 5th Floor, B-11, M G Link Road, Mandala PMGP Colony, Shivaji Nagar S.O, Mumbai-400043. PAN: ACBPC-3435-C Vs. The Income Tax Officer, Ward 27(2)(1), Room No. 413, Tower No.6, Vashi Rly. Station, Vashi, Navi Mumbai-400703. (Appellant) (Respondent) Present for: Assessee by : Mr. M. S. Mathuria, Ld. A.R. Revenue by : Shri R. R. Makwana, Ld. D.R. Date of Hearing : 19.03.2025 Date of Pronouncement : 25.03.2025 O R D E R Per : Narender Kumar Choudhry, Judicial Member: This appeal has been preferred by the Assessee against the order dated 05.12.2024, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2016-17. 2. In the instant case, the Assessing Officer (AO) vide assessment order dated 25.05.2023 u/s 147 r.w.s. 144 of the Act, has made the addition of Rs.2,54,64,990/-. ITA No.560/MUM/2025 (Late) Shri Mukhtarahmed Jaismodh Chowdhary Legal Representative - Suhail Ahmed Mukhtarahmed Chowdhary 2 3. The Assessee, being aggrieved, challenged the said addition before the Ld. Commissioner, however, of no avail, as the Ld. Commissioner dismissed the appeal of the Assessee in limine confirming the said addition and therefore the Assessee being aggrieved is in appeal before us. 4. The Ld. Counsel of the Assessee, at the outset, has drawn our attention to the notice u/s 250 of the Act issued on dated 05.12.2024, whereby the Assessee was asked to furnish the written submission on or before 13.12.2024, whereas the Ld. Commissioner without waiting for the time given to the Assessee, for compliance and/or filing written submission on or before 13.12.2024, eventually passed the impugned order on 05.12.2024 itself i.e. prior date to the time given for filing written submissions. 5. The Ld. D.R. did not refute the said factual aspect. 6. We have heard the parties and perused the material available on record. From the impugned order it appears that the Ld. Commissioner may be inadvertently or otherwise overlooking the notice dated 05.12.2024 whereby the Assessee was asked to furnish the written submissions on or before 13.12.202, passed the impugned order on dated 05.12.2024 itself and therefore, considering the mistake of the Ld. Commissioner as inadvertent and un-intentional, we deem it appropriate to set aside the impugned order and consequently to remand the instant case to the file of the Ld. Commissioner for decision afresh, suffice to say by affording reasonable opportunity of being heard to the Assessee. Thus, the impugned order is set aside and the case is remanded to the file of the Ld. Commissioner for decision afresh accordingly in the above terms. ITA No.560/MUM/2025 (Late) Shri Mukhtarahmed Jaismodh Chowdhary Legal Representative - Suhail Ahmed Mukhtarahmed Chowdhary 3 7. In the result, the appeal filed by the Assessee stands allowed for statistical purposes. Order pronounced in the open court on 25.03.2025. Sd/- Sd/- (BR BASKARAN) (NARENDER KUMAR CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER * Kishore, Sr. P.S. Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench //True Copy// By Order Dy/Asstt. Registrar, ITAT, Mumbai. "