RUPESH MAHESH PATADE,NAVI MUMBAI V. ITO WARD 28(2)(1), NAVI MUMBAI

ITA 442/MUM/2025

AI Insights

The case involves Rupesh Mahesh Patade, the appellant, who challenged an ex-parte order passed by the CIT(A) under section 250 of the Income Tax Act, 1961, for the assessment year 2017-18. The ex-parte order was issued because the assessee failed to comply with notices and did not submit any documents or evidence to support his grounds of appeal. The appellant's representative assured that he would handle the matter, but failed to do so, leading to the absence of any submissions before the CIT(A). The Tribunal, after hearing both parties, decided to restore the appeal to the CIT(A) to ensure justice and provide a fair opportunity of hearing to the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 33517 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KIRAN UNAVEKAR
• Assessee Lawyers: HITESH SHAH
• Section: 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH MUMBAI BEFORE SHRI BR BASKARAN, ACCOUNTANT MEMBER & SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA Nos. 442/Mum/2025 (A.Ys: 2017-18) Rupesh Mahesh Patade V/5, Vandana Smruthi House, Sector -4, Airoli – 400070. Vs. ITO – 28(2)(1) Vashi Rly Stn Bldg, Navi Mumbai – 400703. PAN/GIR No. ANHPP4154A (Applicant) (Respondent) Assessee by Shri Hitesh Shah Revenue by Shri Kiran Unavekar, Sr. DR Date of Hearing 13.03.2025 Date of Pronouncement 04.04.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: This appeal has been filed by the assessee challenging the impugned order 25.11.2025 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi / Ld. CIT(A) for the A.Y 2017-18. 2. At the very outset, we noticed that Ld. CIT(A) has passed ex-parte order as the assessee had not complied with any of the notices and has not submitted any 2 ITA No. 442/Mum/2025 Rupesh Mahesh Patade, Navi Mumbai details/documents/evidences in support of his grounds of appeal. 3. Ld. AR submitted that the appellant could not properly represent his case due to circumstances beyond his control as the representative of the assessee give falls assurance that he would taking care of the matter before Ld. CIT(A). Therefore assessee believed and trusted his representative but the said representative had not properly assisted Ld. CIT(A) and because of the said facts no submissions / documents could have been placed before Ld. CIT(A). 4. 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. 5. 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 to the parties. The assessee shall 3 ITA No. 442/Mum/2025 Rupesh Mahesh Patade, Navi Mumbai not seek any adjournment on frivolous grounds and remain cooperative during the course of proceedings. 6. 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. 7. In the result, the appeal filed by the assessee stands allowed for statistical purposes. Order pronounced in the open court on 04.04.2025. Sd/- Sd/- (BR BASKARAN) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated 04/04/2025 KRK, PS 4 ITA No. 442/Mum/2025 Rupesh Mahesh Patade, Navi Mumbai आदेश की \bितिलिप अ\u000eेिषत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. \u000eथ / The Respondent. 3. संबंिधत आयकर आयु\u0019 / The CIT(A) 4. आयकर आयु\u0019(अपील) / Concerned CIT 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, मु\u0003बई / DR, ITAT, Mumbai 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, स\u000eािपत ित //True Copy// 1. उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु\u0003बई मु\u0003बई मु\u0003बई मु\u0003बई / ITAT, Mumbai "