M/S. C BHOGILAL WEST END ,MUMBAI V. DCIT CIRCLE 32(1), MUMBAI

ITA 4175/MUM/2025

AI Insights

The case involves appeals filed by C. Bhogilal West End against the orders of the National Faceless Appeal Centre (NFAC), Delhi, for the Assessment Years 2015-16 and 2016-17. The appeals were initially delayed by 259 days due to an internal communication lapse where notices were sent to an employee's email who had left the organization. The Tribunal found the reasons for the delay to be bona fide and condoned it. The main issue was that the CIT(A) had disposed of the appeals ex parte without proper notice to the assessee, leading to a lack of opportunity for the assessee to present its case. The Tribunal, considering the circumstances, decided to remand the case back to the CIT(A) for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772809 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2016-2017
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIRABHADRA S MAHAJAN
• Assessee Lawyers: HARIDAS BHAT
• Keywords: Condonation of delay; Set aside; Reasonable cause
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.4174/Mum/2025 & 4175/Mum/2025 (Assessment Year :2015-16 & 2016-17) C. Bhogilal West End B-1, HEM Colony Opp. St. Joseph School, S.V. Road, Vile Parle(W) Mumbai – 400 056 Vs. Commissioner of Income Tax (Appeals), NFAC, Delhi DCIT Circle 32(1), Mumbai PAN/GIR No.AABFC8431E (Appellant) .. (Respondent) Assessee by Shri Haridas Bhat Revenue by Shri Virabhadra S Mahajan Date of Hearing 07/08/2025 Date of Pronouncement 26/08/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): These appeals, filed by the assessee, are directed against the separate impugned orders dated 30th September 2024, passed by the National Faceless Appeal Centre (NFAC), Delhi, arising from the quantum assessments framed under section 147 r.w.s. 144 of the Income-tax Act, 1961, for Assessment Years 2015‑16 and 2016‑17. Since the issues involved are common and interconnected, both appeals are being disposed of by way of this consolidated order for the sake of convenience. Printed from counselvise.com ITA No.4175 & 4175/Mum/2025 C. Bhogilal West End 2 2. At the very outset, it is noted that the present appeals suffer from a delay of 259 days in filing. The assessee has moved a petition seeking condonation of delay along with an affidavit explaining the reasons for such delay. It has been submitted that the assessee was unaware of the passing of the orders by the learned CIT(A), as the notices and communications were inadvertently directed to the e‑mail ID of an employee who was handling the matter. However, the said employee left the organisation prior to the closure of the income‑tax proceedings, without handing over the case papers or apprising the management about the orders passed. 2.1. Considering the facts and circumstances placed before us, we find that the reasons explained are bona fide and constitute a reasonable cause for not filing the appeals within the prescribed time limit. In the interests of substantial justice, the delay of 259 days in filing these appeals is condoned. 3. Upon examining the records, it is evident that the learned CIT(A) has disposed of the appeals ex parte, without adjudicating the matter on merits. It is seen that the assessee had not been afforded a proper opportunity to present its case, as no effective notice of hearing was served upon the authorised representatives of the assessee due to the internal communication lapse explained above. 3.1. Before us, the learned counsel for the assessee submitted that it was precisely for this reason that the assessee remained unaware of the appellate proceedings and, Printed from counselvise.com ITA No.4175 & 4175/Mum/2025 C. Bhogilal West End 3 consequently, could not make an effective representation before the learned CIT(A). In view of these peculiar circumstances, and since the CIT(A) has passed an ex parte order without considering the contentions of the assessee, we are of the considered opinion that, in the interests of equity and justice, the matter requires to be remanded to the file of the learned CIT(A). 3.2. We, therefore, set aside the impugned orders and restore the matters back to the file of the learned CIT(A), with a direction to decide the appeals afresh after affording adequate opportunity of hearing to the assessee and by passing a speaking order in accordance with law. The assessee is also directed to extend full cooperation in the appellate proceedings and ensure prompt compliance with notices. 4. In the result, both appeals filed by the assessee are treated as allowed for statistical purposes. Order pronounced on 26th August, 2025. Sd/- (GIRISH AGRAWAL) Sd/- (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 26/08/2025 KARUNA, sr.ps Printed from counselvise.com ITA No.4175 & 4175/Mum/2025 C. Bhogilal West End 4 Copy of the Order forwarded to : BY ORDER, (Asstt. Registrar) ITAT, Mumbai 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// Printed from counselvise.com "