LUMINOUS VENTURE PRIVATE LIMITED,HYDERABAD V. DY. COMMISSIONER OF INCOME TAX OF CENTRAL TAX, MUMBAI

ITA 1039/MUM/2025

AI Insights

Luminous Venture Private Limited filed two separate appeals against the orders of the CIT(A)-52, Mumbai, for the assessment years 2008-09 and 2009-10. The appeals were consolidated for hearing due to their relatedness. In the first appeal (ITA No. 1038/Mum/2025), the CIT(A) dismissed the appeal due to the absence of the assessment order. The Tribunal found this dismissal premature and directed a re-evaluation on merits. In the second appeal (ITA No. 1039/Mum/2025), the CIT(A) had addressed some grounds but failed to consider the applicability of Section 153C, which was crucial as the assessee argued that the relevant assessment year was outside the six-year block period for which the section applies. The Tribunal directed the CIT(A) to re-examine this issue after providing a fair hearing to the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 28600 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAM KRISHN KEDIA; DR
• Assessee Lawyers: ASHOK BANSAL; AR
• Keywords: Opportunity of being heard
• Section: 153C

Judgement Text

" | आयकर अपीलीय अिधकरण ा यपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, HON’BLE JUDICIAL MEMBER I.T.A. No. 1038 & 1039/Mum/2025 Assessment Year: 2008-09 & 2009-10 Luminous Venture Private Limited C-402, Fortune Towers Madhapur Main Road Madhapur Dist. Hyderabad Telangana- 500081 [PAN: AABCL3826F] Vs Dy. Commissioner of Income Tax, Central Circle- 4(1), Mumbai अपीला थ\u0016/ (Appellant) \u0017\u0018 यथ\u0016/ (Respondent) Assessee by : Shri Ashok Bansal, A/R Revenue by : Shri Ram Krishn Kedia, Sr. D/R सुनवाई की तारीख/Date of Hearing : 25/03/2025 घोषणा की तारीख /Date of Pronouncement: 25/03/2025 आदेश/O R D E R PER NARENDRA KUMAR BILLAIYA, AM: I.T.A. No. 1038 & 1039/Mum/2025 are two separate appeals by the assessee preferred against two separate orders of the ld. CIT(A)- 52, Mumbai [hereinafter “the ld. CIT(A)”], pertaining to AY 2008-09 & 2009-10. 2. Both these appeals were heard together and are disposed off by this common order for the sake of convenience and brevity. 3. In ITA No. 1038/Mum/2025 pertaining to AY 2008-09, we have carefully perused the order of the ld. CIT(A). We find that the appeal of the assessee was dismissed for want of assessment order. In our considered opinion, the ld. CIT(A) ought to have given sufficient opportunity to the assessee to furnish copy of the assessment order along with related documents and should have decided the appeal on I.T.A. No. 1038 & 1039/Mum/2025 Assessment Year: 2008-09 & 2009-10 2 merits of the case. Therefore, we direct the ld. CIT(A) to decide the appeal afresh on merits of the case and assessee is directed to furnish the assessment order and related documents. 4. In ITA No. 1039/Mum/2025 pertaining to AY 2009-10, we again find that the assessee has raised an additional ground extracted at para 3.1. of the appellate order. We find that the ld. CIT(A) has adjudicated this ground but has not considered the issue whether provisions of Section 153C of the Act are applicable for the year under consideration as the contention of the assessee is that the impugned assessment year falls beyond the block period of six (6) years. Since this issue has not been adjudicated upon, we urge the ld. CIT(A) to decide this issue which goes to the root of the matter after affording a reasonable and adequate opportunity of being heard to the assessee. 5. In the result, appeals of the assessee are allowed for statistical purposes as per above directions. Order pronounced in the Court on 25th March, 2025 at Mumbai. Sd/- Sd/- (MS. KAVITHA RAJAGOPAL) (NARENDRA KUMAR BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated 25/03/2025 *SC SrPs *SC SrPs *SC SrPs *SC SrPs I.T.A. No. 1038 & 1039/Mum/2025 Assessment Year: 2008-09 & 2009-10 3 आदेश की \u0014ितिलिप अ\u0019ेिषत /Copy of the Order forwarded to : 1. अपीलाथ\u001b / The Appellant 2. \u0014 थ\u001b / The Respondent 3. संबंिधत आयकर आयु! / Concerned Pr. CIT 4. आयकर आयु! ) अपील ( / The CIT(A)- 5. िवभागीय \u0014ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 6. गाड% फाई/ Guard file. आदेशानुसार/ BY ORDER TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Mumbai "