M/S SUNLIGHT REALTORS PRIVATE LTD ,MUMBAI V. ITO WARD 5(3)(1), MUMBAI

ITA 2957/MUM/2025

AI Insights

The case involves appeals by M/s Sunlight Realtors Pvt Ltd. against orders passed by the National Faceless Appeal Centre, Delhi, for the assessment years 2015-16 and 2016-17. The primary issue was the dismissal of the assessee's appeal by the CIT(A) ex-parte, due to the assessee's failure to comply with a specific direction regarding the submission of documents, which the assessee attributed to a lack of adequate time to respond. The Tribunal found that there was a reasonable cause for the assessee's inability to represent effectively and thus decided to remand the case back to the CIT(A) for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705420 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAVIN SALUNKHE
• Assessee Lawyers: SATYAPRAKASH SINGH VIRTUALLY
• Keywords: Reasonable cause

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 2956 & 2957/Mum/2025 (Assessment Year: 2016-17 & 2015-16) M/s Sunlight Realtors Pvt Ltd., 1st Floor corner of 2nd C, 48/50 Nanu Bhai DesaiRoad, Girgaon S.O, Mumbai – 400004. Vs. ITO, Ward – 5(3)(1) Room No. 526 Aayakar Bhavan, MK Road, Mumbai. PAN/GIR No. AAFCS6660J (Applicant) (Respondent) Assessee by Shri Satyaprakash Singh (Virtually appeared) Revenue by Shri Pravin Salunkhe, Sr.DR Date of Hearing 26.06.2025 Date of Pronouncement 03.07.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeals have been filed by the assessee challenging the impugned order dt. 10.03.2025 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2015-16 & 2016-17. 2. Since all the issues involved in these two appeals are common and identical, therefore, they have been clubbed, heard together and consolidated order is being passed for 2 ITA No. 2956 2957/Mum/2025 M/s. Sunlight Realtors Pvt Ltd., Mumbai the sake of convenience and brevity. I shall take ITA No. 2956/Mum/2025, A.Y 2016-17 as lead case and facts narrated therein. ITA No. 2956/Mum/2025, A.Y 2016-17 3. At the very outset, I noticed that assessee was ex- parte before Ld. CIT(A). In this regard Ld. AR explained the circumstances before the bench that the assessee had been pursuing the matter before Ld. CIT(A) deligently and was present on every date of hearing, however, the notice of hearing dated 03.03.2025 was received wherein the date of compliance was mentioned on 10.03.2025 and since the time was very short therefore assessee applied for seeking adjournment but the Ld. CIT(A) while ignoring the said application for seeking adjournment had dismissed the appeal by proceeding the assessee ex-parte. 4. Whereas on the contrary, Ld. DR while relying upon the orders passed by Ld. CIT(A) submitted that the assessee had not complied with a specific direction of Ld. CIT(A) and remained non-cooperative. 5. Be that as it may, without going into the merits of the issues raised by the assessee and considering the fact that there was reasonable cause, because of which assessee could not put effective representation before Ld. CIT(A). Hence the Bench is of the view that one more opportunity 3 ITA No. 2956 2957/Mum/2025 M/s. Sunlight Realtors Pvt Ltd., Mumbai be given to the assessee to represent his case before Ld. CIT(A). Therefore considering the overall circumstances of the present case, I deem it proper to restore the matter back to the file of Ld. CIT(A) for deciding the appeal afresh by providing one more opportunity to the assessee The assessee shall not seek any adjournment on frivolous grounds and shall remain cooperative during the course of proceedings. 6. Before parting, I make it clear that our decision to restore the matter back to the file of the Ld. CIT(A) shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by the Ld. CIT(A) independently in accordance with law. 7. In the result, the appeal filed by the assessee is allowed for statistical purposes. ITA Nos. 2957/Mum/2025 8. As the facts and circumstances in these appeals are identical to ITA No. 2957/Mum/2025 for the A.Y 2015-16 (except variance in figures) and the decision rendered in above paragraph would apply mutatis mutandis for these appeals also. Accordingly, the grounds of appeal of the present appeals also stands allowed for statistical purposes. 4 ITA No. 2956 2957/Mum/2025 M/s. Sunlight Realtors Pvt Ltd., Mumbai 9. In the result, both the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on 03.07.2025. Sd/- (SANDEEP GOSAIN) JUDICIAL MEMBER Mumbai, Dated 03/07/2025 KRK, Sr. PS आदेश की \bितिलिप अ\u000eेिषत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. \u000eथ / The Respondent. 3. संबंिधत आयकर आयु\u0019 / The CIT(A) 4. आयकर आयु\u0019(अपील) / Concerned CIT 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, मु\u0003बई / DR, ITAT, Mumbai 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, स\u000eािपत ित //True Copy// 1. उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु\u0003बई मु\u0003बई मु\u0003बई मु\u0003बई / ITAT, Mumbai "