SUHANISH ENTERPRISES LLP,MUMBAI V. INCOME TAX OFFICER - WARD 23(3)(6), MUMBAI

ITA 8151/MUM/2025

AI Insights

The case involves Suhanish Enterprises LLP appealing against an ex-parte order from the CIT(A)/NFAC for the Assessment Year 2020-21. The appeal was heard by the Income Tax Appellate Tribunal in Mumbai, where the assessee's representative argued that due to the death of one of the partners and subsequent changes in the firm, they were unable to furnish complete reconciliations of purchases and creditors in time. The Tribunal considered the circumstances and the submissions of both parties, including the Revenue not opposing the plea for a re-hearing. The Tribunal decided to restore the case to the CIT(A) for a detailed examination on merits, allowing the assessee another opportunity to present their case with supporting evidence.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835507 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: K
• Assessment Year: 2020-2021
• Appeal Filed On: 28-11-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHAGIRATH RAMAWAT
• Assessee Lawyers: SATYAPRAKASH SINGH
• Keywords: Corroborative evidences; Principle of natural justice

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “K(SMC)” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER& SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No. 8151/MUM/2025 (AY: 2020-21) (Physical hearing) Suhanish Enterprises LLP 31, 2nd Floor, 14 Navyug House, Dhirubhai Parekh Marg, Ladwadi, Kalbadevi, Mumbai – 400002. [PAN : ACKFS8292C] Vs ITO, Ward – 23(3)(6), Mumbai. Piramal Chambers, Mumbai – 400012. Appellant / Assessee Respondent / Revenue Assessee by Shri Satyaprakash Singh, CA Revenue by Shri Bhagirath Ramawat, Sr. DR Date of Institution 28.09.2025 Date of hearing 11.02.2026 Date of pronouncement 11.02.2026 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is directed against the ex-parte order of ld. CIT(A)/NFAC dated 29.09.2025 for Assessment Year (AY) 2020-21. 2. Rival submissions of both the parties have been heard and record perused. The ld. Authorized Representative (ld. AR) of the assessee could not furnished written submission before ld. CIT(A) due paucity of time. The ld AR of the assessee submits that one of the partner of the assessee firm died, and thereafter the firm was with other entity. The assessee cold not furnished complete reconciliation of entire purchases and creditors. The assessee seeks one more opportunity to contest the case before ld. CIT(A). The assessee has good case on merit and is likely to succeed in one more opportunity to contest the case before ld. Printed from counselvise.com ITA 8151/Mum/2025 (AY 2020-21) Suhanish Enterprises LLP 2 CIT(A). The ld. AR of the assessee prayed to restore the matter back to the file of ld. CIT(A) with the liberty to file written submission along with corroborative / supporting evidence. He undertakes on behalf of assessee to be more vigilant in making timely compliance before lower authorities. 3. On the other hand, learned Senior Departmental Representative (ld. Sr. DR) for the Revenue not seriously opposed the plea of ld. AR of the assessee. 4. We have considered the rival submissions of both the parties and have gone through the lower authorities carefully. We find that while passing assessment order, the AO treated turnover of assessee at Rs. 2.21 crore and estimated income of the assessee. The AO also disallowed sundry balance written off. Such additions were made for the want of reply and evidences by the assessee. Before us, the ld. AR of the assessee vehemently argued that one more one more opportunity may be allowed to assessee to contest the appeal on merit. He undertakes on behalf of the assessee to be more vigilant in future in making timely compliance. We find that substantial rights of the assessee are invovled in the present appeal. The lower authorities made addition in absence of proper reply and evidences. Therefore, keeping in view the principle of natural justice, the matter is restored back to the file of ld. CIT(A) to decide all the issues on merit. The assessee is also directed to be more vigilant in future in making timely compliance. In the result, Printed from counselvise.com ITA 8151/Mum/2025 (AY 2020-21) Suhanish Enterprises LLP 3 grounds of appeal raised by assessee are allowed for statistical purpose. 5. In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced on 11 /02/2026 at the time of hearing in the open court. Sd/- (BIJAYANANDA PRUSETH) Sd/- (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 11 /02/2026 Biswajit,Sr PS 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 "