MAIRU IMPEX PVT LTD,MUMBAI V. ITO WARD - 5(2)(1), MUMBAI

ITA 3332/MUM/2025

AI Insights

The case involves Mairu Impex Pvt. Ltd., which appealed against the order passed by the NFAC for the assessment year 2013-14. The appeal was directed against a reassessment framed under section 147 read with section 144 of the Income Tax Act, concerning an addition of \\u20b91,33,50,000 on account of alleged non-genuine transactions. The Tribunal noted that the appellate order was passed ex-parte due to incorrect email notifications, depriving the assessee of a fair hearing. Consequently, the Tribunal set aside the lower authorities' orders and remanded the matter back to the Assessing Officer for a thorough reassessment, emphasizing the need for adherence to natural justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775915 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 10-05-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAVITHA KAUSHIK
• Assessee Lawyers: DINKLE HARIYA
• Keywords: Set aside; Opportunity of being heard; Principle of natural justice
• Section: 147; 148; 144

Judgement Text

" IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA3332/MUM/2025 (A.Y. 2013-14) Mairu Impex Pvt. Ltd., 1/10, Gandhi Niwas CHS Ltd 79, Khadilkar Road, Mumbai –400 004, Maharashtra v/s. बनाम Income Tax Officer, Ward – 5(2)(1), 5th Floor, AaykarBhawan, Maharishi Karve Road, Mumbai– 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAGCM2229Q Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Ms. DinkleHariya – Advocate Respondent by : Ms. Kavitha Kaushik (Sr. DR) Date of Hearing 26.08.2025 Date of Pronouncement 09.09.2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): This appeal is directed against the order dated 12.03.2025 passed by the NFAC, for A.Y. 2013–14, arising out of the reassessment framed under section 147 read with section 144 of the Act. Printed from counselvise.com P a g e | 2 ITA No. 3332/Mum/2025 A.Y. 2013-14 MairuImpex Pvt Ltd 2. It was brought to our notice that the impugned appellate order has been passed ex-parte. The notices of hearing were admittedly sent to an incorrect e-mail address, and the assessee was unaware of any intimation on the ITBA portal. Thus, the assessee was deprived of a fair and reasonable opportunity of being heard. 3. The grounds of appeal further reveal that the assessee has challenged both the validity of the proceedings under section 148 and, on merits, the addition of ₹1,33,50,000/– on account of alleged non-genuine transactions. The assessment itself had also been concluded ex-parte, with only partial replies available on record. Hence, both the assessment as well as the appellate orders stand vitiated for want of due opportunity, contrary to the settled principles of natural justice. 4. In the larger interest of justice, we therefore set aside the orders of the authorities below and restore the matter to the file of the Assessing Officer. He shall re-examine the validity of the reassessment as well as the additions on merits, after affording adequate and effective opportunity of hearing. The assessee, in turn, shall cooperate fully and ensure due compliance with the notices issued. Printed from counselvise.com P a g e | 3 ITA No. 3332/Mum/2025 A.Y. 2013-14 MairuImpex Pvt Ltd 5. In the result, the appeal is treated as allowed for statistical purposes. Order pronounced in the open court on 9th September 2025. Sd/- Sd/- (PRABHASH SHANKAR) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Place: म ुंबई/Mumbai दिनाुंक /Date. 09.09.2025 Lubhna Shaikh / Steno आदेश की प्रतितलति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. सत्यावपि प्रवि //True Copy// आदेशानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीलीय अतधकरण/ ITAT, Bench, Mumbai. Printed from counselvise.com "