PROJECT INDIA SHIPPING & CHARTERING PVT LTD,MUMBAI V. INCOME TAX OFFICER WARD 10(3)(1), MUMBAI

ITA 2413/MUM/2025

AI Insights

The case involves Project India Shipping & Chartering Pvt. Ltd., the Appellant, who appealed against the order of the CIT(A) which had dismissed their appeal against an Assessment Order for the Assessment Year 2010-2011. The Assessment Order, passed under Section 144 read with Section 147 of the Income Tax Act, 1961, assessed the total income of the Assessee and included various additions to their income. The primary issue in the appeal was the dismissal by the CIT(A) on the grounds of limitation, as the Assessee's appeal was filed with a slight delay and without an application for condonation of delay. The Tribunal found that the CIT(A) had erred in not considering the Assessee's application for condonation of delay, which was filed along with the appeal.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 668983 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: 2010-2011
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASSESSEE
• Keywords: Condonation of delay; Set aside; Business income; Additional evidence
• Section: 147; 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “J (SMC)” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA No.2413/MUM/2025 (Assessment Year: 2010-2011) Project India Shipping & Chartering Pvt. Ltd. Suite 105, First Floor, The Avenue, International Business Centre, International Airport Road, Opp. The LEELA, Andheri (East), Mumbai - 400059.Maharashtra. [PAN:AACCG5242K] …………. Appellant Income Tax Officer Ward 10(3)(1) Aayakar Bhavan, Mumbai - 400020, Maharashtra. Vs …………. Respondent Appearance For the Appellant/Assessee For the Respondent/Department : : Shri J. P. Purohit Shri Asif Karmal Date Conclusion of hearing Pronouncement of order : : 23.06.2025 25.06.2025 O R D E R [ Per Rahul Chaudhary, Judicial Member: 1. The present appeal preferred by the Assessee is directed against the order dated 05/02/2025, passed by the Additional/Joint Commissioner of Income Tax (Appeals) – 4, Kolkata [hereinafter referred to as the ‘CIT(A)’], whereby the Ld. CIT(A) had dismissed the appeal of the Assessee against the Assessment Order, dated 27/03/2015, passed under Section 144 read with Section 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year 2010-2011. 2. The Assessee has raised following grounds of appeal : “1. The learned Commissioner of Income Tax (Appeal) National Faceless Appeal Centre (NFAC) erred in ITA No.2413/Mum/2025 Assessment Year 2010-2011 2 confirming the action of the Ld. Assessing Officer and dismissing the Appeal for want of “Application for condonation of Delay” and not considering the Appeal on merits. 2. The learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC) erred in confirming the action of the Ld. AO for remand report and not providing the copy of Remand Report submitted by the Ld. AO. 3. That the appellant craves leave to add to, alter, amend, modify, substitute, delete and/or rescind all or any of the Ground of Appeal on or before the final hearing, if necessity so arises.” 3. We have heard both the sides and have perused the material on record. 4. The primary grievance of the Assessee is that the CIT(A) has dismissed the appeal preferred by the Assessee in limine on the ground that the same is barred by limitation. Perusal of record shows that for the Assessment Year 2010-2011, assessment under Section 144 read with Section 147 of the Act was framed on the Assessee, engaged in the business of shipping, vide Assessment Order, dated 27/03/2015. The Assessing Officer, assessed total income of the Assessee at INR.12,02,294/-, after estimating business income at INR.5,91,879/- and making an addition of INR.6,10,415/- (being 10% of total credits to the bank account) to the same. Being aggrieved, the Assessee preferred appeal before the CIT(A) in physical form. As per Form 35, the Assessment Order was received by the Assessee on 08/04/2015, while the appeal was filed on 13/05/2015. Thus, there was delay of 5/6 days in filing the appeal. In the impugned Order, the Learned CIT(A) has recorded that despite opportunity having being granted to the Assessee, the Assessee had failed to file application seeking condonation of delay and therefore, the CIT(A) had dismissed the appeal as being barred by limitation. Being aggrieved, the Assessee is now in appeal before ITA No.2413/Mum/2025 Assessment Year 2010-2011 3 the Tribunal. 5. During the appellate proceedings before the Tribunal the Learned Authorized Representative for the Assessee had submitted that the appeal was filed in physical form. Since the various documents and details were filed by the Assessee as additional evidence, a Remand Report was sought by the CIT(A) from the Assessing Officer. The Assessee had also entered appearance before the Assessing Officer in the remand proceedings and furnished various documents and details. Thereafter, the appeal was transferred under e-Appeal Scheme. In response to notice dated, 28/10/2024, issued by the CIT(A) after the transfer, the Assessee had filed response on 24/12/2024 inviting the attention of the Learned CIT(A) to the remand proceedings. However, the CIT(A) dismissed the appeal as being barred by limitation without taking into consideration the material on record including the application seeking condonation of delay filed along with the appeal before the CIT(A). In the aforesaid facts, another opportunity was sought by the Learned Authorized Representative to make out a case of merits. On perusal of record, we find that application seeking condonation of delay was filed by the Assessee on 13/05/2015 alongwith Memorandum of Appeal in Form 35 which is not being taken into consideration by the CIT(A). In view of the aforesaid, we hold that the impugned order, dated 05/02/2025, passed by the CIT(A) suffers from perversity and is, therefore, set aside. The Learned CIT(A) is directed to consider the application seeking condonation of delay filed by the Assessee on 13/05/2025 and adjudicate the appeal afresh after taking into consideration the various documents/details furnished by the Assessee and after calling for the Remand Report from the Assessing Officer. The Assessee is also directed to furnish electronic copy of all the documents/details filed by the Assessee before the CIT(A) and the Assessing Officer in the remand proceedings in physical form before the Ld. CIT(A) on receiving notice of hearing of appeal. In ITA No.2413/Mum/2025 Assessment Year 2010-2011 4 terms of aforesaid, Ground No.1 raised by the Assessee is allowed, while Ground No.2 preferred by the Assessee is treated as allowed for statistical purpose. 6. In result, the present appeal preferred by the Assessee is allowed for statistical purpose. Order pronounced on 25.06.2025. Sd/- Sd/- (Omkareshwar Chidara) Accountant Member (Rahul Chaudhary) Judicial Member मुंबई Mumbai; िदनांक Dated : 25.06.2025 Milan,LDC ITA No.2413/Mum/2025 Assessment Year 2010-2011 5 आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. आयकर आयुƅ/ The CIT 4. Ůधान आयकर आयुƅ / Pr.CIT 5. िवभागीय Ůितिनिध ,आयकर अपीलीय अिधकरण ,मुंबई / DR, ITAT, Mumbai 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, सȑािपत Ůित //True Copy// उप/सहायक पंजीकार /(Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, मुंबई / ITAT, Mumbai "