SARITA KIRANDEEP SINGH,AMBERNATH, THANE V. ITO, WARD 2(2), KALYAN, KALYAN

ITA 1773/MUM/2025

AI Insights

The case involves an appeal by the revenue against an order passed by the National Faceless Appeal Centre, Delhi, for the assessment year 2018-19. The assessee, Sarita Kirandeep Singh, was initially ex-parte before the CIT(A) due to a lack of communication from her Chartered Accountant, who failed to inform her about the dismissal of her appeal. Upon discovering the dismissal, the assessee promptly filed the current appeal seeking a hearing. The tribunal, after considering the circumstances, decided to restore the case to the CIT(A) for a fresh hearing, ensuring that both parties are given a fair opportunity to present their arguments.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 313108 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHETAN M. KACHA
• Assessee Lawyers: DHARAN GANDHI

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA No. 1773/Mum/2025 (Assessment Year: 2018-19) Sarita Kirandeep Singh Flat No. 303, Vini Apartment Ambarnath, Thane – 421 501. Vs. ITO, Ward 2(2) Kalyan, Mohan Plaza, Kalyan – 421301. PAN/GIR No. CGGPS6668J (Applicant) (Respondent) Assessee by Shri Dharan Gandhi Revenue by Shri Chetan M. Kacha, Sr.DR Date of Hearing 24.04.2025 Date of Pronouncement 28.04.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the revenue challenging the impugned order 17.01.2025 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2018-19. 2. At the very outset, we noticed that assessee was ex- parte before Ld. CIT(A) and in this regard it was submitted that the Chartered Accountant engaged by the assessee had not intimated the fact of dismissal of appeal and even the e-mail ID with the Income-tax department was that of 2 ITA No. 1773/Mum/2025 Sarita Kirandeep Singh, Mumbai the said Chartered Accountant. Only after coming to know that the dismissal of the appeal the assessee has promptly promptly filed the present appeal and is seeking an opportunity of hearing. On the other hand Ld. DR contested the said appeal and requested for dismissal of the same. 3. 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. 4. 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 not seek any adjournment on frivolous grounds and remain cooperative during the course of proceedings. 5. 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 3 ITA No. 1773/Mum/2025 Sarita Kirandeep Singh, Mumbai the merits of the dispute which shall be adjudicated by the Ld. CIT(A) independently in accordance with law. 6. In the result, the appeal filed by the assessee stands allowed for statistical purposes. Order pronounced in the open court on 28.04.2025. Sd/- Sd/- (OMKARESHWAR CHIDARA) (SANDEEP GOSAIN) (ACCOUNTANT MEMBER) JUDICIAL MEMBER Mumbai, Dated 28/04/2025 KRK, PS 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 "