PANKAJ SHARMA,SURAT V. INCOME TAX OFFICER 19(2)(4), MUMBAI, MUMBAI

ITA 5920/MUM/2025

AI Insights

The case involves two appeals filed by the assessee, Pankaj Sharma, against the orders of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre, Delhi, for the Assessment Years 2019-20 and 2022-23. The appeals were initially decided ex-parte due to the assessee's non-prosecution, as the assessee had sought adjournments citing tax filing and audit commitments. The Income Tax Appellate Tribunal, Mumbai, after hearing the parties, decided to set aside the matter to the CIT(A) for a fresh decision, emphasizing the need to provide the assessee a reasonable opportunity to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 784849 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2019-2020
• Appeal Filed On: 25-09-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIRABHADRA MAHAJAN
• Assessee Lawyers: BRIJESH VYAS
• Keywords: Set aside; Reasonable cause

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “C” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent 5920/Mum/2025 2019-20 Pankaj Sharma, 4th Floor, 6/2155-A, Office No. 405, Gokul Appt. Devidas Pipla Sheri, Mahidharpura, Surat, Gujarat-395003 Income Tax Officer -19(2)(4), Room No. 507, 5th Floor, Piramal Chamber, Lalbaug, Parel, Mumbai-400012. 5921/Mum/2025 2022-23 For Assessee : Shri Brijesh Vyas For Revenue : Shri Virabhadra Mahajan, Sr.DR Date of Hearing : 11-11-2025 Date of Pronouncement : 13-11-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : These are two appeals filed by the assessee against the order(s) of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld. CIT(A)‟], dated 22-07-2025, pertaining to Assessment Years (AYs.) 2019-20 & 2022-23. 2. At the outset, the Ld.AR submitted that both these matters have been decided ex-parte qua the assessee by the Ld.CIT(A). It was further submitted that the assessee did file response to the notices issued by the Ld.CIT(A) and sought adjournment due to tax filing and tax audit commitment. However, due to non-prosecution, the Ld.CIT(A) has Printed from counselvise.com 2 ITA Nos. 5920 & 5921/Mum/2025 dismissed both the appeals so filed by the assessee. It was submitted that in the interest of justice, the assessee be allowed one more opportunity and it was stated at the Bar that the assessee shall attend the proceedings and shall not seek any undue adjournment, without showing reasonable cause. 3. The Ld.DR is also heard, who has not raised any specific objection. 4. After hearing both the parties and considering the limited prayer so raised by the assessee and which has not been specifically contested by the Ld. DR, the matter is set aside to the file of the Ld.CIT(A) to decide the same afresh, as per law after providing reasonable opportunity to the assessee. 5. In the result, both the appeals are allowed for statistical purposes. Order pronounced in the open court on 13-11-2025 Sd/- Sd/- [ANIKESH BANERJEE] [VIKRAM SINGH YADAV] JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated: 13-11-2025 TNMM Printed from counselvise.com 3 ITA Nos. 5920 & 5921/Mum/2025 Copy to : 1) The Appellant 2) The Respondent 3) The CIT concerned 4) The D.R, ITAT, Mumbai 5) Guard file By Order Dy./Asst. Registrar I.T.A.T, Mumbai Printed from counselvise.com "