SMT. ANUPRIYA ANIL PANCHAL ,MUMBAI V. INCOME TAX OFFICER WARD 42(2)(1), MUMBAI

ITA 2741/MUM/2025

AI Insights

The case involves an appeal by Smt. Anupriya Anil Panchal against the order passed by the Learned Commissioner of Income Tax (Appeals) [Ld. CIT(A)] under section 250 for the Assessment Year 2016-17. The assessee did not appear before the Tribunal or the lower authorities, leading to ex-parte proceedings. The Tribunal noted the absence of effective representation and the lack of a proper opportunity of hearing provided to the assessee by the Ld. CIT(A). Consequently, the Tribunal restored the matter to the Ld. AO for a fresh assessment, emphasizing the need for a fair hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 652658 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2016-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ADITYA RAI
• Keywords: Additional evidence

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “A” Bench, Mumbai. Before Shri Sandeep Gosain(JM) & Shri Prabhash Shankar(AM) ITA No. 2741/MUM/2025 (Assessment Year : 2016-17) Smt. Anupriya Anil Panchal Room No. 15, 3rd Floor RB II New Building No. 281 Parel, Mumbai-400 012. Vs. ITO Ward 42(2)(1) Kautilya Bhavan C-41 to 43, G Block Bandra, Mumbai-51. PAN : ATDPP2525R Appellant Respondent Assessee by : None Revenue by : Shri Aditya Rai Date of Hearing : 05/06/2025 Date of pronouncement : 17/06/2025 O R D E R Per Sandeep Gosain (JM) :- The present appeal has been filed by the assessee against the order passed by Ld. CIT(A) under section 250 dated 07.04.2025 for the A.Y. 2016-17. 2. None appeared on behalf of the assessee when the case was called repeatedly. On going through the file and reports submitted by the Bench Clerk, we noticed that summons/notices were issued to the assessee through RPAD and also through e-mail on the address submitted by the assessee. But still, none appeared on behalf of the assessee when the case was called and even no application or request for seeking adjournment has filed, which shows that the assessee is not interested in prosecuting the appeal. On the other hand, Ld. DR is present and ready with his arguments. Therefore we have decided to proceed with the case ex-parte. 3. On going through the records and hearing Ld. DR, we noticed that the assessee was ex-parte before the Ld. AO and even before Ld. CIT(A). No effective representation was made therefore Ld. CIT(A) had rejected the request of the assessee for leading additional evidence on the ground that no supporting proper application has been filed by the assessee. But in the Smt. Anupriya Anil Panchal 2 order of Ld. CIT(A) there is no mentioned with regard to providing proper opportunity of hearing to the assessee. Since the assessee was ex-parte before the Ld. AO and after going into the merits of the claim raised by the assessee, the Bench is of the view that lis between the parties is to be decided on merits after providing fair opportunity of hearing to both the parties. Therefore considering the above factual and legal position in mind, the Bench is of the view that interest of justice would be met only if the matter is restored back to the file of Ld. AO. Since the assessee was negligent in putting appearing before us also before the Revenue Authorities, therefore a nominal cost of Rs. 2000/- is imposed upon the assessee which is to be deposited in the “Prime Minister Relief Fund” with the direction to place on record copy of receipt before the Ld. AO within 30 days from the date of receipt of this order. With these directions, we restore the matter back to the file of Ld. AO to decide the matter afresh on merits after providing opportunity of hearing to both the parties. The assessee shall not seek adjournment on frivolous grounds and shall remain cooperative during the course of proceedings. 4. Before parting, we make it clear that our decision to restore the matter back to Ld. AO shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by Ld. AO independently in accordance with law. 5. In the result, appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open Court on 17/06/2025. Sd/- Sd/- (PRABHASH SHANKAR) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER Smt. Anupriya Anil Panchal 3 Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. BY ORDER, //True Copy// (Assistant Registrar) ITAT, Mumbai PS "