VIVEK R AGARWAL,MUMBAI V. DCIT- 17(1), MUMBAI

ITA 3216/MUM/2023

AI Insights

The case involves an appeal by Vivek R Agarwal against an order passed by the National Faceless Appeal Centre, Delhi / CIT(A), for the Assessment Year 2014-15. The appeal was initially delayed by 45 days, which the Tribunal condoned based on the principles laid down by the Supreme Court in the case of Land Acquisition Collector Vs. Mst. Katiji & Ors. The Tribunal noted that the assessee was ex-parte before the CIT(A) and decided that the interests of justice would be served by restoring the matter back to the CIT(A) for a fresh decision, ensuring that both parties are given a fair opportunity to present their cases.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 33268 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Other Referred Cases: Land Acquisition Collector Vs. Mst. Katiji & Ors., [1987] AIR 1353 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIDHI AGARWAL
• Assessee Lawyers: SAMRUDDHI TAWADE

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 3216/Mum/2023 (Assessment Year: 2014-15) Vivek R Agarwal 402-C, Steel Chambers, Devji Ratansey Marg, Masjid East – 400009. Vs. DCIT, Circle – 17(1) Mumbai. PAN/GIR No. AEVPA5789D (Applicant) (Respondent) Assessee by Ms. Samruddhi Tawade Revenue by Ms. Nidhi Agarwal, Sr. DR Date of Hearing 06.01.2025 Date of Pronouncement 25.02.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order 29.05.2023 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi / CIT(A), for the A.Y 2014- 15. 2. At the very outset, we noticed that there is a delay of 45 days in filing the present appeal and in this regard after going through the case file and considering the 2 ITA No. 3216/Mum/2023 Vivek R Agarwal, Mumbai submissions of the assessee and hearing the parties and also keeping in view the principles laid down by Hon’ble Supreme Court in the case of Land Acquisition Collector Vs. Mst. Katiji & Ors., [1987] AIR 1353 (SC) wherein it has been held that where substantial justice is pitted against technicalities of none deliberate delay, then in that eventuality substantial justice is to be preferred. Therefore, keeping in view the above principles and the facts of the case we condoned the delay in filing the present appeal. Now the appeal is admitted to be heard on merits. 3. At the outset we noticed that assessee was ex-parte before the Ld. CIT(A). Although the Ld. Ld.DR relied upon the orders passed by the revenue authorities. But considering the fact that assessee was ex-parte and without going into the merits of allegations and counter allegations, in our view, the interest of justice would be met in case the issues / lis between the parties is decided on merits, after providing fair opportunity of hearing to both the parties. Therefore, considering the above factual position, the bench feels that the ends of justice would be met, only, if the matter is restored back to the file of Ld. CIT(A) with a direction to decide it afresh after providng opportunity of haring to the assessee. The assessee shall 3 ITA No. 3216/Mum/2023 Vivek R Agarwal, Mumbai not seek any adjournment on frivolous grounds and remain cooperative during the course of proceedings. 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 stands allowed for statistical purposes. Order pronounced in the open court on 25.02.2025. Sd/- Sd/- (PRABHASH SHANKAR) (SANDEEP GOSAIN) (ACCOUNTANT MEMBER) JUDICIAL MEMBER Mumbai, Dated 25/02/2025 KRK, SPS 4 ITA No. 3216/Mum/2023 Vivek R Agarwal, Mumbai आदेश की \bितिलिप अ\u000eेिषत/Copy of the Order forwarded to : 1. अपीलाथ\f / The Appellant 2. \r\u000eथ\f / The Respondent. 3. संबंिधत आयकर आयु\u0019 / The CIT(A) 4. आयकर आयु\u0019(अपील) / Concerned CIT 5. िवभागीय \rितिनिध, आयकर अपीलीय अिधकरण, मु\u0003बई / DR, ITAT, Mumbai 6. गाड फाईल / Guard file. आदेशानुसार/ BY ORDER, स\u000eािपत \rित //True Copy// 1. उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु\u0003बई मु\u0003बई मु\u0003बई मु\u0003बई / ITAT, Mumbai "