NIPESH BHUPATRAI PAREKH,MUMBAI V. DCIT , MUMBAI

ITA 6712/MUM/2024

AI Insights

The case involves Nipesh Bhupatrai Parekh, the appellant, who challenged an order passed by the National Faceless Appeal Centre (NFAC), Delhi / CIT(A) for the Assessment Year 2018-19. The appellant was represented by Mr. Hemant Mulchand Shah, a Chartered Accountant, who failed to appear before the NFAC, leading to an ex-parte decision against the appellant. The Tribunal noted the appellant's affidavit detailing the representative's negligence and decided to restore the appeal to the CIT(A) for a fresh hearing, emphasizing the need for a fair opportunity to be heard.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 33001 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LEYAQAT ALI AAFARUI
• Assessee Lawyers: RAHUL HAKANI

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No. 6712/Mum/2024 (Assessment Year: 2018-19) Nipesh Bhupatrai Parekh B-2/20 Jai Punit Nagar Chs Ltd, Plot No.1, SV Road, Borivali (W) – 400092 Vs. DCIT, Circle 42(1)(1) Koutilya Bhavan, Mumbai. PAN/GIR No. ANKPP6292L (Applicant) (Respondent) Assessee by Shri Rahul Hakani Revenue by Shri Leyaqat Ali Aafarui, Sr. AR Date of Hearing 17.03.2025 Date of Pronouncement 21.03.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order 14.11.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi / CIT(A), for the A.Y 2018- 19. 2. At the very outset, we noticed that assessee was ex- parte before the Ld. CIT(A) and in this regard a detailed affidavit has been filed by the assessee thereby specifically mentioning that “he had appointed Mr. Hemant Mulchand 2 ITA No. 6712/Mum/2024 Nipesh Bhupatrai Parekh, Mumbai Shah, Chartered Accountant to represent his case before the NFAC and believed and in trusted his assurances that he shall be appearing before the concerned authorities and would watch the interest of the assessee. However, the assessee came to know that the said representative have been taking adjournments and had not watched the interest of the assessee. Later on it was found that the said representative was preoccupied with his audit assignments and could not appear before NFAC and thus NFAC decided the case ex-parte. 3. After having heard both the parties and after perusal of material placed on record as well as orders passed by the revenue authorities and without going into the merits of the allegations and counter allegations, the bench is of the view that the ends of justice would be met only if the issues between the parties are decided on merits after providing fair opportunity of hearing. 4. Be that as it may, keeping in view the above position in mind, we are inclined to provide one more opportunity to the assessee to prove his case before the revenue authorities. Therefore, the present appeal is restored back to the file of Ld. CIT(A) for fresh adjudication by providing opportunity of hearing the parties. The assessee shall not seek any adjournment on frivolous grounds and remain cooperative during the course of proceedings. 3 ITA No. 6712/Mum/2024 Nipesh Bhupatrai Parekh, Mumbai 5. Before parting, we make it clear that our decision to restore the matter back to the file of 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. 6. In the result, the appeal filed by the assessee stands allowed for statistical purposes. Order pronounced in the open court on 21.03.2025. Sd/- Sd/- (RENU JAUHRI) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated 21/03/2025 KRK, PS आदेश की \bितिलिप अ\u000eेिषत/Copy of the Order forwarded to : 1. अपीलाथ\f / The Appellant 2. \r\u000eथ\f / The Respondent. 3. संबंिधत आयकर आयु\u0019 / The CIT(A) 4. आयकर आयु\u0019(अपील) / Concerned CIT 5. िवभागीय \rितिनिध, आयकर अपीलीय अिधकरण, मु\u0003बई / DR, ITAT, Mumbai 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, स\u000eािपत \rित //True Copy// 1. उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु\u0003बई मु\u0003बई मु\u0003बई मु\u0003बई / ITAT, Mumbai "