VINIT VIJAY KUMAR (ERSTWHILE DIRECTOR OF TEMPTATION FOODS LTD),MUMBAI vs. ACIT (TDS)-3(1), MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL
“F” BENCH MUMBAI
BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER&
SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER
Vinit Vijay Kumar
(Erstwhile director of Temptation Foods Ltd.)
35, Shreyas, 180 Madam
Cama Road, Nariman Point,
Mumbai – 400020. Vs.
ACIT (TDS) – 3(1)
10th
Floor,
Smt.
KG
Mittal
Ayurvedi
Hospital Bldg, Charni
Road, Mumbai
PAN/GIR No. AABCT1689A
(Applicant)
(Respondent)
Assessee by Shri Dharmesh Shah,
A/w Mitali Parekh
Revenue by Ms. Kavitha Kaushik , Sr. DR
Date of Hearing
03.12.2025
Date of Pronouncement
04.12.2025
आदेश / ORDER
PER SANDEEP GOSAIN, JM:
The present appeal has been filed by the assessee challenging the impugned order dt. 21.08.2025 passed under section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2010-11. 2. At the outset, we noticed that vide impugned order dated 21.08.2025 Ld. CIT(A) has dismissed the appeal
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Vinit Vijay Kumar , Mumbai filed by the assessee on the ground that there was a defect in Form No. 35. 3. Ld.
AR appearing on behalf of the assessee submitted that no adequate opportunity was granted to the assessee before passing the impugned order.
4. Be that as it may, without going into the merits of the issues raised by the assessee, we are of the view that matter needs to be restored to the file of Ld. CIT(A) with a direction to provide adequate opportunity of hearing before deciding the matter afresh, thus we order accordingly and shall remain cooperative during the course of proceedings.
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.
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In the result the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 04.12.2025 (OMKARESHWAR CHIDARA) (SANDEEP GOSAIN)
ACCOUNTANT MEMBER JUDICIAL MEMBER
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Vinit Vijay Kumar , Mumbai
Mumbai, Dated 04/12/2025
KRK, Sr. PS
आदेश की ितिलिप अेिषत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. थ / The Respondent.
3. संबंिधत आयकर आयु / The CIT(A)
4. आयकर आयु(अपील) / Concerned CIT
5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण,मुबई/ DR, ITAT, Mumbai
6. गाड फाईल / Guard file.
आदेशानुसार/BY ORDER,
सािपत ित ////
उप/सहायक पंजीकार ( Asst.