REENA ASHUTOSH SINGH ,MUMBAI V. ITO, WARD 28(2)(1), MUMBAI

ITA 330/MUM/2025

AI Insights

The case involves two appeals filed by assessees Reena Ashutosh Singh and Ashutosh Rang Bahadur Singh against the orders of the Commissioner of Income Tax (Appeals) - National Faceless Appeal Centre, Delhi, for the assessment year 2017-18. The appeals were initially barred by a delay of 292 days, attributed to the previous Chartered Accountant's failure to respond to notices and communicate the orders. A new Chartered Accountant advised the assessees to file the appeals with the ITAT. The Tribunal, considering the circumstances, condoned the delay and admitted the appeals, setting aside the CIT(A)'s orders and restoring the matters for a fresh decision on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 471298 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: USHA GAIKWAD
• Assessee Lawyers: HIRAL SEJPAL VIRTUALLY
• Keywords: Set aside; Opportunity of being heard; Reasonable cause; Principle of natural justice

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “SMC” BENCH : MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. A.Y. Appellant Respondent 330/Mum/2025 2017-18 Reena Ashutosh Singh, Flat 2, Plot 17A, Pratik Villa, Near D Mart, Sector 21, Nerul Navi Mumbai [PAN: BLUPS1775E] Income Tax Officer, Ward-28(2)(1), [Erstwhile – Ward 28(2)(5)] Tower No. 6, Vashi Railway Station Commercial Complex, Vashi, Navi Mumbai 331/Mum/2025 Ashutosh Rang Bahadur Singh, Flat 2, Plot 17A, Pratik Villa, Near D Mart, Sector 21, Nerul Navi Mumbai [PAN: AUDPS7141K] Income Tax Officer, Ward-28(1)(1), [Erstwhile – Ward 28(1)(2)] Tower No. 6, Vashi Railway Station Commercial Complex, Vashi, Navi Mumbai Assessee by : Ms. Hiral Sejpal (Virtually) Revenue by : Smt. Usha Gaikwad, Sr.DR Date of Hearing : 06-03-2025 Date of Pronouncement : 07-03-2025 ORDER PER B.R. BASKARAN, A.M : Both the assessees have filed these appeals challenging the orders passed by the Ld. Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟] in their respective hands and they relate to AY. 2017-18. 2. Both the appeals are barred by limitation of 292 days. Both the assessees have filed affidavits, explaining the delay and it is stated therein that erstwhile Chartered Accountant did not respond to the notices issued by the Ld.CIT(A) and also did not communicate the order passed by him in their hands. It is further submitted that the 2 ITA Nos. 330 & 331/Mum/2025 assessees have appointed a new Chartered Accountant and he advised both the assessees to file appeals before the ITAT challenging the orders passed by the Ld.CIT(A). On his advice, these appeals were filed along with condonation petition. Accordingly, it is prayed that the delay in filing these appeals before the ITAT be condoned. 3. We heard the Ld.DR on this preliminary issue in respect of both the appeals. Having regard to the submissions made by the assessees in their affidavits, we are of the view that there was reasonable cause for them in filing these appeals belatedly before the ITAT. Accordingly we condone the delay and admit both the appeals for hearing. 4. We heard the parties and perused the record.We notice that the Ld.CIT(A) has dismissed the appeals on the reasoning that the assessees did not pursue their appeals. We notice that the Ld.CIT(A) has also not adjudicated the appeals on merits. Accordingly, we are of the view that,interest of natural justice, both the assessees may be provided with one more opportunity to present their cases properly before the Ld.CIT(A). Accordingly, we set aside the order passed by the Ld.CIT(A) in their respective hands and restore all the issues to the file of the Ld.CIT(A) for adjudicating them on merits, after affording adequate opportunity of being heard to the assessees. We also direct the assessees to fully co-operate with the Ld.CIT(A) for expeditious disposal of the issues in both the appeals. 5. In the result, both the appealsaretreated as allowed. Order pronounced in the open court on 07-03-2025 Sd/- Sd/- [SANDEEP GOSAIN] [B.R. BASKARAN] JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated: 07-03-2025 TNMM 3 ITA Nos. 330 & 331/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 "