SURINDERKUMAR BANSILAL SHARMA,MUMBAI V. ACIT CC-4(1), MUMBA

ITA 6526/MUM/2024

AI Insights

The case involves Surinderkumar Bansilal Sharma, the appellant, contesting an order from the Commissioner of Income-tax (Appeals)-52, Mumbai, which was initially based on an order from the Assistant Commissioner of Income-tax, Circle 4(1), Mumbai. The dispute arose from the assessment year 2018-19. The appellant's representative could not attend the appellate proceedings due to a family medical emergency, leading to an ex parte decision. The Tribunal acknowledged the oversight and the violation of natural justice, thus remanding the case for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711683 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2018-2019
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN KANTI DATTA
• Assessee Lawyers: PAYAL DEDHIA
• Keywords: Opportunity of being heard; Additional evidence; Principle of natural justice
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No.6526/Mum/2024 (Assessment Year: 2018-19) Surinderkumar Bansilal Sharma 525, Ujaga Niwas, 12th Road, Chembur, Mumbai-400 071 PAN : AAGPS8222G vs Asst. CIT – Central Circle 4(1), Mumbai APPELLANT RESPONDENT Assessee by : Ms. Payal Dedhia Respondent by : Shri Arun Kanti Datta - CIT DR Date of hearing : 17/07/2025 Date of pronouncement : 21/07/2025 O R D E R Per Anikesh Banerjee (JM): The instant appeal of the assessee was filed against the order of the Learned Commissioner of Income-tax (Appeals)-52, Mumbai [hereinafter called, ‘Ld. CIT(A)] passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) for Assessment Year 2018-19, date of order 16/10/2024. The impugned order emanated from the order of the Learned Assistant Commissioner of Income-tax, Circle 4(1) Mumbai (hereinafter called, the “Ld.AO”) passed under section 143(3) of the Act, date of order 31/12/2019. Printed from counselvise.com 2 ITA 6526/Mum /2024 Srinderkumar Bansilal Sharma. 2. We have heard both the parties and perused the material available on record. The Ld. AR submitted that the appellate order was passed ex parte, as none could appear before the Ld. CIT(A) during the relevant proceedings. In support, the Ld. AR filed an affidavit sworn by the authorised Chartered Accountant, Shri Keshav Jetsey, who had been engaged to represent the matter before the Ld. CIT(A). By way of an affidavit dated 05.07.2025, Shri Jetsey deposed that during the course of appellate proceedings, his mother was critically ill and admitted to the Intensive Care Unit for nearly two months. Owing to this, he was preoccupied with her care and consequently could not appear before the Ld. CIT(A). In support of his statements, the relevant medical documents have been annexed to the affidavit, which are now part of the record. 3. The Ld. DR has not raised any serious objection to the submissions made by the assessee. 4. In our considered view, it is evident that the appellate order was passed ex parte and that the assessee was not afforded a reasonable opportunity of being heard. The denial of such opportunity amounts to a violation of the principles of natural justice. Therefore, we consider it appropriate to restore the matter to the file of the Ld. CIT(A) for adjudication de novo, after granting the assessee a reasonable opportunity of being heard. The assessee shall also be permitted to file any additional evidence relevant to the appeal proceedings. We make no observation on the merits of the case, so as to avoid causing any prejudice in the fresh proceedings. The assessee is directed to cooperate and be diligent during the remand proceedings to enable expeditious disposal of the appeal. Printed from counselvise.com 3 ITA 6526/Mum /2024 Srinderkumar Bansilal Sharma. 5. In the result, the appeal of the assessee bearing ITA No.6526/Mum/2024 is allowed for statistical purpose. Order pronounced in the open court on 21st day of July, 2025. Sd/- sd/- (NARENDRA KUMAR BILLAIYA) (ANIKESH BANERJEE) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, िदनांक/Dated: 21/07/2025 Pavanan Copy of the Order forwarded to: 1. अपीलाथ /The Appellant , 2. ितवादी/ The Respondent. 3. आयकर आयु\u0014 CIT 4. िवभागीय ितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT, Mumbai 5. गाड फाइल/Guard file. BY ORDER, //True Copy// (Asstt. Registrar), ITAT, Mumbai Printed from counselvise.com "