VINIT VIJAY KUMAR (ERSTWHILE DIRECTOR OF TEMPTATION FOODS LTD),MUMBAI vs. ACIT (TDS)-3(1), MUMBAI

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ITA 6348/MUM/2025Status: DisposedITAT Mumbai04 December 2025AY 2010-11Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the matter to the file of the CIT(A) with a direction to provide adequate opportunity of hearing to the assessee before deciding the matter afresh.

What were the facts?

The assessee filed an appeal challenging an order by the CIT(A) which dismissed the appeal on the ground of a defect in Form No. 35. The assessee's AR argued that they were not granted adequate opportunity of hearing.

What were the issues?

Whether the assessee was denied adequate opportunity of hearing by the CIT(A) and if the matter should be restored for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH MUMBAI

Before: HON’BLE SHRI SANDEEP GOSAIN& SHRI OMKARESHWAR CHIDARASmt.

For Appellant: Shri Dharmesh Shah
For Respondent: Ms. Kavitha Kaushik , Sr. DR
Hearing: 03.12.2025Pronounced: 04.12.2025

आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��थ� / The Respondent. 2. संबंिधत आयकर आयु� / The CIT(A) 3. आयकर आयु�(अपील) / Concerned CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण,मु�बई/ DR, ITAT, Mumbai 5. गाड� फाईल / Guard file. 6.

आदेशानुसार/BY ORDER, स�ािपत �ित //True Copy//

1.

उप/सहायक पंजीकार ( Asst. Registrar) आयकर अपीलीय अिधकरण, मु�बई मु�बई / ITAT, Mumbai मु�बई मु�बई

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