SUPREME TRADERS ,MUMBAI V. ACIT, CIRCLE 19(3), MUMBAI

ITA 833/MUM/2025

AI Insights

The case involves an appeal by the revenue against the order passed by the Commissioner of Income Tax (Exemptions), Mumbai, for the assessment year 2013-14. The appeal was heard ex parte as the assessee did not appear, although an adjournment application was filed. The tribunal noted the absence of the assessee's representative and the death of the managing partner, which left other partners unaware of the tax matters. Considering these circumstances, the tribunal decided to restore the matter to the CIT(A) for a fresh decision, providing the assessee another opportunity to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 33004 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LEYAQAT ALI AAFAQUI
• Section: 250

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA No. 833/Mum/2025 (Assessment Year: 2013-14) Supreme Traders 2nd Floor, 210, Regal Diamond Centre, Tata Road No. 1, Opera House, Girgaon SO, Mumbai – 400 004. Vs. ACIT, Circle – 19(3) Piramal Chambers, Parel PO, Mumbai – 400012. PAN/GIR No. AACFS3046E (Applicant) (Respondent) Assessee by None Revenue by Shri Leyaqat Ali Aafaqui, Sr. AR Date of Hearing 24.03.2025 Date of Pronouncement 04.04.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the revenue challenging the impugned order 30.12.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the Commissioner of Income Tax (Exemptions), Mumbai, for the A.Y: 2013-14. 2 ITA No. 833/Mum/2025 Supreme Traders, Mumbai 2. None appeared on behalf of the assessee when the case was called, however we found that an application has been filed by the assessee for seeking adjournment but after going through the case file we noticed that assessee was ex-parte before Ld. CIT(A), therefore considering the said fact and also none appeared on behalf of the assessee we dismiss the application for seeking adjournment. On the contrary Ld. DR present in the court is ready with the arguments. Therefore we have decided to proceed with the hearing of the case ex parte. 3. Since the assessee was ex-parte and could not place on record the necessary information / documents / material and it has been mentioned in the grounds of appeal that the managing partner of the assessee had expired and the other partners were not aware of the tax matters and did not have required data for submitting the same before the appellate authority. 4. Be that as it may, without going into the merits of the appeal, we are of the view that ends of justice would be met In case the matter is restored back to the file of Ld. CIT(A) for afresh decision on merits after providing one more opportunity of hearing to the assessee. The assessee shall not seek any adjournment on frivolous grounds and shall remain cooperative during the course of proceedings. 3 ITA No. 833/Mum/2025 Supreme Traders, Mumbai 4. Before parting, we make it clear that our decision to restore the matter back to the file of the Ld.CIT(A) shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by the Ld. CIT(A) independently in accordance with law. 5. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on 04.04.2025. Sd/- Sd/- (RENU JAUHRI) (SANDEEP GOSAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated 04/04/2025 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 "