INDIA BULLION AND JEWELLERS ASSOCIATION LIMITED ,MUMBAI vs. DCIT-CC-4(1)(1), MUMBAI, MUMBAI
Income Tax Appellate Tribunal, Mumbai “C” Bench, Mumbai.
Before: Shri Narender Kumar Choudhrya n d Shri Bijayananda PrusethIndia Bullion & Jewellers Association Ltd. Building 185, Kalbadevi H.O. Mumbai-400 002. Vs. DCIT, CC-4(1)(1) Aayakar Bhavan M.K. Road Mumbai-400 020. PAN : AAACT1449D
Per Narender Kumar Choudhry (JM) :-
This appeal has been preferred by the assessee against the order dated
14.8.2025 impugned herein passed by the Learned Commissioner of Income Tax
(Appeals), Mumbai (in short Ld. Commissioner) under section 250 of the Income
Tax Act, 1961 (in short „Act‟) for A.Y.2018-19. 2. Though the assessee filed an application for adjournment, however during the course of argument withdrawn the same.
In this case, the assessment proceedings were carried out during Covid- 2019 period when the entire nation was on hold and which resulted into passing the assessment order dated 21.11.2023, whereby certain additions were made and therefore though the assessee filed first appeal challenging the said assessment order before Ld. Commissioner, however despite issuance of notice, made no compliance, which resulted into passing the impugned order as ex-parte but not in the right perspective and proper manner of the issues involved, specifically in the absence of relevant submission/documents.
India Bullion and Jewellers Association Ltd.
Thus, considering the said peculiar facts and circumstances in totality, we deem it appropriate to remand instant case to the file of Ld. Commissioner for decision afresh, suffice to say by affording reasonable opportunity of being heard to the assessee.
The assessee is also directed to file relevant submissions and documents in the appellate proceedings before Ld. Commissioner. We clarify in case of subsequent default, the assessee shall not be entitled for any leniency,
Thus, the case is accordingly remanded to the file of Ld. Commissioner for decision afresh in the aforesaid terms.
In the result, assessee‟s appeal is allowed for statistical purposes. Order pronounced in the open Court on 11/12/2025. (Bijayananda Prusheth) Judicial Member
Copy of the Order forwarded to :
The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file.
BY ORDER,
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(Asstt.