MR RAKESH KANTILAL MEHTA,MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, , THANE

ITA 4438/MUM/2024

AI Insights

This case involves an appeal by Mr. Rakesh Kantilal Mehta against an ex-parte order passed by the Commissioner of Income-tax (Appeals)/ National Faceless Appeal Centre (NFAC). The appeal was initially dismissed due to the non-appearance of the assessee. The Income Tax Appellate Tribunal (ITAT) found that the assessee was seriously ill and under medical treatment, which justified the delay in filing the appeal. The ITAT decided to set aside the ex-parte order and remand the case back to the CIT(A) for a fresh examination, emphasizing the need for adherence to the principles of natural justice.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 473407 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 23-10-2024
• Assessment Year: 2020-2021
• Appeal Filed On: 30-08-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: REVENUE; R.R MAKWANA
• Assessee Lawyers: RAJIV KHANDELWAL
• Keywords: Condonation of delay; Set aside; Principle of natural justice
• Section: 250

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 4438/MUM/2024 (Assessment Year : 2020–21) Rakesh Kantilal Mehta H/8, Vikash Industrial Estate, Goddev Road, Bhayander(E), Thane-401105. Vs. Deputy Commissioner of Income-tax Central Circle-3, Wagle Industrial Estate, Thane-400604. PAN/GIR No. BAOPM8598J (Appellant) .. (Respondent) Assessee by Shri. Rajiv Khandelwal Revenue by Shri. R. R Makwana, Sr. DR Date of Hearing 23/10/2024 Date of Pronouncement 29/10/2024 आदेश / O R D E R PER SUNIL KUMAR SINGH (J.M): 1. This appeal has been preferred against the impugned order dated 04.12.2023 passed in Appeal no. CIT(A), Pune- 11/10607/2019-20 by the Ld. Commissioner of Income– tax(Appeals)/ National Faceless Appeal Centre (NFAC) [hereinafter referred to as the “CIT(A)”] u/s. 250 of the Income- Tax Act, 1961 [hereinafter referred to as \"Act\"] for the ITA no. 4438/MUM/2024 Mr. Rakesh Kantilal Mehta 2 Assessment year [A.Y.] 2020-21, wherein learned CIT(A) has dismissed assessee's appeal ex-parte. 2. Perused records and heard learned representative for the appellant assessee and learned DR for revenue. 3. Learned AR has submitted that the delay in filing the appeal be condoned. He has further submitted that learned CIT(A) has passed ex-parte order in violation of the principles of natural justice. 4. Learned DR has opposed assessee’s prayer for the condonation of delay in filing this appeal and supported impugned order. 5. We notice that the appellant assessee has filed this appeal on 30.08.2024 after about 269 days against the impugned order dated 04.12.2023. Appellant assessee has filed an affidavit for condoning the said delay of about 269 days on the ground that the assessee was seriously ill and was under medical treatment for more than four years. Deponent has further stated that the delay was unintentional. Considering the reasons given by the deponent assessee in the unrebutted affidavit and in the interest of justice, we deem it just and proper to condone the said delay in filing this appeal. The delay is accordingly condoned. 6. We find that the impugned order has been passed ex-parte due to non-appearance of the assessee. Learned CIT(A) has mentioned in the impugned order that the assessee did not respond despite various opportunities of hearings afforded to him on 10/10/2022, 14/11/2022, 29/11/2022 10/05/2023, ITA no. 4438/MUM/2024 Mr. Rakesh Kantilal Mehta 3 16/06/2023, 04/08/2023, 19/10/2023 and 21/11/2023. However, in the interest of justice and fair play, we deem it appropriate to grant last opportunity to the appellant assessee and remit the matter back to the file of learned CIT(A) for denovo adjudication on merit afresh. We further direct the assessee to be diligent and co-operative in attending the hearings and making submissions before the first appellate authority for the expeditious and effective disposal of the appeal. Assessee should refrain from seeking any adjournment but for compelling and unavoidable circumstances to be considered by learned CIT(A). Needless to say that learned CIT(A) shall ensure the observance of the principles of natural justice. It is made clear that we have not made any observation on the merits of the case. The appeal is liable to be allowed accordingly. 7. In the result, the appeal is allowed as stated hereinabove for statistical purposes. The ex-parte impugned order dated 04.12.2023 is set aside. Order pronounced on 29.10.2024. Sd/- (AMARJIT SINGH) Sd/- (SUNIL KUMAR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 29/10/2024 Anandi Nambi, Steno Copy of the Order forwarded to: 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai ITA no. 4438/MUM/2024 Mr. Rakesh Kantilal Mehta 4 BY ORDER, (Asstt. Registrar) ITAT, Mumbai 5. Guard file. //True Copy// "