NEWGEN INTERNATIONAL PRIVATE LIMITED ,MUMBAI V. DCIT CENTRAL CIRCLE 7(4), MUMBAI

ITA 5645/MUM/2024

AI Insights

Newgen International Pvt. Ltd. filed appeals against the order dated 04/09/2024 by the Commissioner of Income Tax (Appeals)-49, Mumbai, which dismissed their appeals ex parte for the Assessment Years 2014-15 to 2017-18 and 2020-21. The Tribunal found that the CIT(A) had not provided a reasonable opportunity of hearing, as required, before dismissing the appeals. The Tribunal noted that the CIT(A) had issued multiple notices within a short span but did not consider the assessee's request for adjournment due to the voluminous nature of the documents. Consequently, the Tribunal decided to set aside the CIT(A)'s order and remand the case for a fresh hearing, allowing the assessee to present additional grounds if necessary.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 37577 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KAILASH C. KANOJIYA
• Assessee Lawyers: GOPAL RAM SHARMA
• Keywords: Set aside
• Section: 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA Nos. 5644, 5645, 5646, 5647 & 5648/MUM/2024 (Assessment Years : 2014–15, 2015-16,2016-17, 2017-18 & 2020-21) Newgen International Pvt. Ltd., Shiv K-2, Pragati CHS Ltd. Anand Nagar, New Link Road, Oshiwara, Opp. Mega Mall, Mumbai-400102. PAN: AACCN 3776 H ……………. Appellant v/s DCIT Circle-7(4), Room No. 658, 6th floor, Aayakar Bhavan, M.K. Road, Mumbai-400020. ……………. Respondent Assessee by : Shri Gopal Ram Sharma, Adv. Revenue by : Shri Kailash C. Kanojiya, CIT-DR Date of Hearing – 03/02/2025 Date of Order – 05/02/2025 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the present appeals challenging the common impugned order dated 04/09/2024 passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals)-49, Mumbai [“learned CIT(A)”], for the Assessment Years 2014-15 to 2017-18 and 2020-21. Newgen International Pvt Ltd ITA 5644 to 5648 of 2024 2 2. Since all the appeals arise out of a similar factual matrix, therefore, as a matter of convenience these appeals were heard together and are being decided by way of this consolidated order. 3. Having considered the submissions and perused the material available on record, it is evident that the learned CIT(A) has passed the order ex parte. Now in appeal before us, the assessee is duly represented by the learned AR and wishes to pursue the litigation against the additions made by the AO for the Assessment Years 2014-15 to 2017-18 and 2020-21. From the perusal of the impugned order, we find that the learned CIT(A) dismissed the appeals filed by the assessee ex parte without granting a reasonable opportunity of hearing to the assessee. It is evident from the record that the learned CIT(A) issued five notices, i.e. on 29/05/2024, 07/06/2024, 14/06/2024, 21/06/2024, and 28/06/2024, within a short span of one month. We find that in response to the last notice, the assessee sought an adjournment on the basis that the documents are old and voluminous because of which the preparation of submissions is taking time. However, it is evident that without issuing any further notice, the learned CIT(A), vide impugned order, dismissed the appeals filed by the assessee in the absence of any response from the assessee. 4. In view of the above, we are of the considered opinion that in the interest of justice, the assessee be granted one more opportunity to represent its case on merits before the learned CIT(A). Consequently, we deem it fit and proper to set aside the common impugned order and restore the matters to Newgen International Pvt Ltd ITA 5644 to 5648 of 2024 3 the file of the learned CIT(A) for de novo adjudication of the appeals on merits with a direction to the assessee to submit all the details/submissions in support of its claim. Needless to mention, the learned CIT(A) shall be at liberty to seek remand report from the Assessing Officer in respect of documents/submissions filed by the assessee. Further, as the appeals are restored for de novo adjudication, the assessee shall be at liberty to raise any additional ground, which it may think fit and the same shall be considered by the learned CIT(A) as per law. We further direct that no order shall be passed without affording the reasonable and adequate opportunity of hearing to the parties. The assessee is directed to appear before the learned CIT(A) on all the dates of hearing as may be fixed without any default. As the matter is being restored to the file of the learned CIT(A) for adjudication on merits, the other grievances raised by the assessee in the present appeal do not call for adjudication at this stage. Accordingly, grounds raised by the assessee in all appeals are allowed for statistical purposes. 5. In the result, the appeal by the assessee for the Assessment Years 2014-15 to 2017-18 and 2020-21 is allowed for statistical purposes. Order pronounced in the open Court on 05/02/2025 Sd/- -AMARJIT SINGH ACCOUNTANT MEMBER Sd/- SANDEEP SINGH KARHAIL JUDICIAL MEMBER MUMBAI, DATED: 05/02/2025 Rahul Sharma, Sr. P.S. Newgen International Pvt Ltd ITA 5644 to 5648 of 2024 4 Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Mumbai; and (5) Guard file. True Copy By Order Assistant Registrar ITAT, Mumbai "