SURYA PRATAP SINGH,MUMBAI V. INCOME TAX OFFICER 4(4), THANE

ITA 5202/MUM/2024

AI Insights

The case involves an appeal by Surya Pratap Singh against the order of the CIT(A), which was dated 08/08/2024, concerning the assessment year 2022-23. The appellant contested several points including the ex-parte nature of the CIT(A)'s order, the claim of no adjournment filings, and the insufficient time given during the assessment by the Assessing Officer. Additionally, the appellant challenged the addition of Rs. 73,84,072 as estimated taxable income. The Tribunal noted the absence of the appellant's representation despite notice and proceeded ex-parte. It was found that the CIT(A) had dismissed the appeal for want of prosecution without a proper hearing, leading to the decision to remand the case back to the CIT(A) for a fresh decision on merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 28574 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: G
• Assessment Year: 2022-2023
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: BHANGEPATIL PUSHKARAJ RAMESH; DR
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

" | आयकर अपीलीय अिधकरण \fा यपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 5202/Mum/2024 Assessment Year: 2022-23 Surya Pratap Singh, Mumbai Room No. 7 Shri Niwas Chawl Virar Road, Sharda Nagar Nalasopara East Maharashtra - 401209 [PAN: BPMPS3215K] Vs Income Tax Officer 4(4), Thane अपीला थ\u0016/ (Appellant) \u0017\u0018 यथ\u0016/ (Respondent) Assessee by : None Revenue by : Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R सुनवाई की तारीख/Date of Hearing : 11/03/2025 घोषणा की तारीख /Date of Pronouncement: 11/03/2025 आदेश/O R D E R PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order dated 08/08/2024 by the NFAC, Delhi, [hereinafter ‘the ld. CIT(A)’], pertaining to AY 2022-23. 2. The grievance of the assessee reads as under:- “1. On the facts and under the circumstances of the case and in law, the learned CIT(A) has passed an ex-parte order without considering the submissions filed by the Appellant on the e-filing portal. 2. On the facts and under the circumstances of the case and in law, the learned CIT(A) has erred in holding that no adjournment has been filed to the notices whereas the appellant has filed an adjournment to all the notices issued. 3. On the facts and under the circumstances of the case and in law, the learned CIT(A) erred in recognizing the fact that insufficient time was given to the assessee at the time of assessment by the learned Assessing officer before finalizing the assessment under section 143(3) of the Act. I.T.A. No. 5202/Mum/2024 2 4. On the facts and under the circumstances of the case and in law, the learned CIT(A) has erred in making an addition of Rs. 73,84,072/- as estimated taxable income on ad-hoc basis and the reasons assigned for doing so are wrong and contrary to the facts and the provision of the law. 5. The appellant craves leaves to add, alter, amend, modify, or withdraw ground of appeal on or before the date of hearing.” 3. None appeared on behalf the assessee in spite of notice. Therefore, we decide to proceed ex-parte. 4. On a careful consideration of the order of the ld. CIT(A), we find that the appeal of the assessee has been dismissed for want of prosecution. We are of the considered view that the ld. CIT(A) ought to have given a reasonable and adequate opportunity of being heard to the assessee and should have decided the appeal on merits of the case, therefore, in the interest of justice and fairplay we restore the issues to the file of the ld. CIT(A) with a direction to decide the appeal afresh on merits of the case, after affording reasonable and adequate opportunity of being heard to the assessee. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 11th March, 2025 at Mumbai. Sd/- Sd/- (SAKTIJIT DEY) (NARENDRA KUMAR BILLAIYA) VICE-PRESIDENT ACCOUNTANT MEMBER Mumbai, Dated 11/03/2025 *SC SrPs *SC SrPs *SC SrPs *SC SrPs I.T.A. No. 5202/Mum/2024 3 आदेश की \u0015ितिलिप अ\u001aेिषत /Copy of the Order forwarded to : 1. अपीलाथ\u001c / The Appellant 2. \u0015\u001dथ\u001c / The Respondent 3. संबंिधत आयकर आयु\" / Concerned Pr. CIT 4. आयकर आयु\" ) अपील ( / The CIT(A)- 5. िवभागीय \u0015ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 6. गाड& फाई/ Guard file. आदेशानुसार/ BY ORDER TRUE COPY Assistant Registrar आयकर अपीलीय अिधकरण ITAT, Mumbai "