SIDDHIDHATA HOSPITALITY PVT LTD,THANE V. INCOME TAX OFFICE, WARD 3(3), THANE, THANE

ITA 3135/MUM/2025

AI Insights

The case involves Siddhidata Hospitality Pvt. Ltd., the appellant, contesting an order from the CIT(A) dated 26/03/2025 concerning the assessment year 2013-14. The appellant raised several grievances, including the lack of opportunity to present their case and the CIT(A)'s failure to consider their submissions and requests for adjournment. The primary issue was the confirmation of the addition of unsecured loans amounting to Rs. 4,24,65,394, despite evidence provided. The tribunal noted that the CIT(A) had issued multiple notices, but due to incorrect address details, the appellant did not receive them, which led to the dismissal of their appeal by the CIT(A) for non-response.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 713274 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: 2013-2014
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KAVITHA KAUSHIK; DR
• Assessee Lawyers: SANJEEV BRAMHE; AR
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

" | आयकर अपीलीय अिधकरण ा यपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 3135/Mum/2025 Assessment Year: 2013-14 Siddhidata Hospitality Pvt. Ltd. B-1, New Devashish CHS Easter Express Highway Teen Hath Naka Thane Maharashtra - 400604 [PAN: AAACO9376N] Vs Income Tax Officer, Ward – 3(3), Thane अपीला थ\u0016/ (Appellant) \u0017\u0018 यथ\u0016/ (Respondent) Assessee by : Shri Sanjeev Bramhe, A/R Revenue by : Ms. Kavitha Kaushik, Sr. D/R सुनवाई की तारीख/Date of Hearing : 29/07/2025 घोषणा की तारीख /Date of Pronouncement: 31/07/2025 आदेश/O R D E R PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order dated 26/03/2025 by NFAC, Delhi [hereinafter the ‘ld. CIT(A)’] pertaining to AY 2013-14. 2. The grievance of the assessee reads as under:- “1. The CIT Appeal has erred in not granting opportunity. He has failed to give any opportunity as well as final show cause notice. 2. The CIT Appeal has erred in ignoring earlier submissions. 3. The CIT Appeal has issued only one notice of hearing for 12.03.2025 after gap of exactly after 3 years. Printed from counselvise.com I.T.A. No. 3135/Mum/2025 2 4. The CIT Appeal has erred in not considering the request of the Appellant for adjournment. 5. The CIT Appeal has erred in ignoring all the details and documents submitted physically before CIT Appeal in 2019 & 2022. 6. The CIT Appeal has erred in confirming the Addition of Unsecured Loans of Rs. 4,24,65,394/- despites of all the evidences on records.” 3. A perusal of the order of the ld. CIT(A) shows that three notices were issued i.e., on 16/05/2019, 15/03/2022 and 12/03/2025. Against all these notices, there was no response from the assessee and the ld. CIT(A) came to the conclusion that the assessee is not interested in filing any details during the appellate proceedings and avail the opportunity under the principles of natural justice. The ld. CIT(A) accordingly, dismissed the appeal of the assessee. 4. Before us, the ld. Counsel for the assessee pleaded that the notices issued by the ld. CIT(A) were not served upon the assessee as the notices were issued and served on the wrong address. The ld. Counsel for the assessee pleaded for a second opportunity and assured the Bench that the assessee will attend the proceedings and furnish all the necessary details. On such concession, we remit the matter to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the issues afresh after affording reasonable and adequate opportunity of being heard to the assessee and the assessee is directed to avail this opportunity and attend the proceedings and file necessary details in support of its appeal. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 31st July, 2025 at Mumbai. Sd/- Sd/- (SAKTIJIT DEY) (NARENDRA KUMAR BILLAIYA) VICE PRESIDENT ACCOUNTANT MEMBER Mumbai, Dated 31/07/2025 *SC SrPs *SC SrPs *SC SrPs *SC SrPs Printed from counselvise.com I.T.A. No. 3135/Mum/2025 3 आदेश की \u0014ितिलिप अ\u0019ेिषत/Copy of the Order forwarded to : 1. अपीलाथ\u001b / The Appellant 2. \u0014 थ\u001b / The Respondent 3. संबंिधत आयकर आयु! / Concerned Pr. CIT 4. आयकर आयु! ) अपील ( / The CIT(A)- 5. िवभागीय \u0014ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 6. गाड% फाई/ Guard file. आदेशानुसार/ BY ORDER TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Mumbai Printed from counselvise.com "