SACHIN KISHOR SHETH,MUMBAI V. ITO WARD 42(1)(5), MUMBAI

ITA 7373/MUM/2025

AI Insights

The case involves two appeals by the assessee, Sachin Kishor Sheth, against the orders of the ld. CIT(A) / NFAC, Delhi for the Assessment Years 2022-23 and 2023-24. The appeals were dismissed ex-parte by the ld. CIT(A). The assessee's representative argued that the dismissal was due to the unavailability of staff during the audit season, which prevented them from submitting written submissions in time. The Revenue opposed the appeal, stating that the assessee had been given sufficient opportunity. The tribunal decided to restore the appeals to the ld. CIT(A) for a decision on merits, emphasizing the need for the assessee to comply timely in the future.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831940 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 14-11-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ADESH RAI; VIRTUALLY
• Assessee Lawyers: ADITYA RAMCHANDRAN

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 7373/MUM/2025 (AY: 2022-23) ITA No. 7372/MUM/ 2025 (AY: 2023-24) (Hybrid hearing) Sachin Kishor Sheth Duplex No. 1, Ground & 1st Floor, Plot No. 142, Near Tilak College Ground, Navi Mumbai, Vashi, Thane, Maharashtra – 400703. [PAN: ASXPS0171M] Vs ITO,Ward-42(1)(5), Mumbai Kautilya Bhawan, C41-43, Avenue 3, Near Videsh Bhavan, G Block BKC, Gilban Area, BKC, Bandra East, Mumbai – 400051. Appellant / Assessee Respondent / Revenue Assessee by Shri Aditya Ramchandran, AR Revenue by Shri Adesh Rai, Sr. DR, virtually Date of institution of appeal 14.11.2025 Date of hearing 22.01.2026 Date of pronouncement 22.01.2026 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. These two appeals by assessee are directed against the separate orders of ld. CIT(A) / NFAC, Delhi both dated 17.10.2025 for Assessment Year (AY) 2022-23 & 2023-24 respectively. Certain facts in both the appeals are common; the assessee has raised similar ground of appeal. Thus, with the consent of both the parties, both the appeals were clubbed, heard together and are decided by common order to avoid the conflicting decision. Both the appeals of assessee was dismissed by ld CIT(A) in ex-parte order. 2. Rival submissions of both the parties have been heard and record perused. The learned Authorised Representative (ld. AR) of the assessee submits that assessee could not furnish written submission before ld. CIT(A) due to Printed from counselvise.com ITA Nos. 7373 & 7372/Mum/2025 Sachin Kishor Sheth 2 paucity of time as it was September and October, 2025 wherein the majority of staff from the office of representative of assessee was busy in Audit work. The ld AR of the assessee submits that one more opportunity may be allowed to assessee to contest the case on merit. He under takes on behalf of assessee to be more vigilant in future. 3. On the other hand, learned Senior Departmental Representative (ld. Sr. DR) for the Revenue submits that assessee was allowed reasonable and sufficient opportunity. The excuse / explanation offered by assessee is not acceptable. In case the Hon’ble Bench is convinced with the explanation of assessee, the assessee may be given direction not to make default in future. 4. I have considered the rival submissions of both the parties and have gone through the orders of lower authorities. I find that assessee filed appeal before ld. CIT(A), appeal on 15.05.2025 and was dismissed in ex-parte order dated 17.10.2025. Considering the facts of the case that the assessee is interested to pursue his appeals on merit, therefore, both the appeals are restored to the file of ld. CIT(A) to adjudicate all the grounds of appeal on merit. Needless to direct that before passing the assessment order, the assessing officer shall allow fair and reasonable opportunity to assessee. The assessee is also directed to be more vigilant making timely compliance. In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose.In the result, the grounds of appeals raised by the assessee are allowed for statistical purpose. Printed from counselvise.com ITA Nos. 7373 & 7372/Mum/2025 Sachin Kishor Sheth 3 5. In the result, both the appeals are allowed for statistical purpose. Order pronounced in the open Court on 22/01/2026. -S Sd/-SS PAWAN SINGH JUDICIAL MEMBER MUMBAI, Dated: 22/01/2026 Biswajit Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Mumbai; and (5) Guard file. By Order Assistant Registrar ITAT, Mumbai Printed from counselvise.com "