M/S JANTA INTERNATIONAL ,MUMBAI V. ASSTT COMM. OT INCOME TAX-25(2), MUMBAI

ITA 5217/MUM/2025

AI Insights

The case involves M/s. Janta International, the appellant, contesting an ex-parte order from the Commissioner of Income Tax (Appeals), Delhi, for the assessment year 2014-15. The primary contention was that the assessee did not receive the notice for the hearing, as it was sent to an outdated email address listed on the ITBA Portal. The Tribunal found no fault in the CIT(A)'s decision to use the email on record but acknowledged the need to address the issue on its merits. Consequently, the Tribunal remitted the case back to the CIT(A) with instructions to use the updated email address provided by the assessee's representative and to impose a cost of Rs. 5,000 on the assessee to be deposited with the State Legal Aid Authority.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 824666 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 25-08-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KAVITHA KAUSHIK; DR
• Assessee Lawyers: DEVENDRA JAIN; AR

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) & SHRI MAKARAND VASANT MAHADEOKAR (ACCOUNTANT MEMBER) I.T.A. No. 5217/Mum/2025 Assessment Year: 2014-15 M/s. Janta International Shop No. 1, Veereshwar Krupa Tejpal Road Vile Parle-East Mumbai - 400057 [PAN: AAFFJ0271R] Vs. Assistant Commissioner of Income Tax-25(2), Mumbai (Appellant) (Respondent) Assessee by Shri Devendra Jain, A/R Revenue by Ms. Kavitha Kaushik, Sr. D/R Date of Hearing 11.12.2025 Date of Pronouncement 29.12.2025 ORDER Per Smt. Beena Pillai, JM: Present appeal filed by assessee arises out of order dated 30/06/2025 passed by NFAC, Delhi [hereinafter “the Ld. CIT(A)”] for assessment year 2014-15. 2. At the outset, Ld.AR submitted that, impugned order is ex- parte as the assessee could not appear before Ld.CIT(A). It was submitted that, assessee did not receive the notice issued. Ld.AR submitted that, notices were issued to an e-mail address that was appearing in ITBA Portal of assessee. Upon verification of Form 35 it is noted that, e-mail address mentioned in Form 35 is not the one to which the communications is to be sent. Under such circumstances, Ld.CIT(A) was right in issuing the notice to e-mail address that was available in the ITBA Portal. On a query raised, Printed from counselvise.com 2 I.T.A. No. 5217/Mum/2025 Ld.AR as to whether the active e-mail id to which the notice is supposed to be issued was informed to Ld.CIT(A), the Ld.AR answered in negative. We, therefore, do not find any infirmity in the Ld.CIT(A) issuing notice to the e-mail address available on the ITBA Portal. However, considering the facts that, issues must be decided on merits having regard to the evidence and submissions by assessee, we are inclined to remit this issue back to Ld.CIT(A) subject to the payment of cost of Rs. 5,000/-. The assessee is directed to deposit Rs. 5,000/- to State Legal Aid Authority. Assessee is directed to furnish an affidavit of the cost having deposited with the concerned Department before Ld.CIT(A). The Ld.AR has furnished the e-mail id to which the notices are to be issued, which is [e-mail]. The Ld.CIT(A) is thus directed to issue notice to the above e-mail address which will be responded by the assessee without any default. Accordingly, grounds raised by assessee stands partly allowed for statistical purposes. In the result, appeal filed by assessee stands partly allowed for statistical purposes. Order pronounced in the open court on 29/12/2025 Sd/- Sd/- (MAKARAND VASANT MAHADEOKAR) (BEENA PILLAI) Accountant Member Judicial Member Mumbai Dated: 29/12/2025 SC Sr. P.S. Printed from counselvise.com 3 I.T.A. No. 5217/Mum/2025 Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By order (Asstt. Registrar) ITAT, Mumbai Printed from counselvise.com "