FIRST GLOBAL STOCK BROKING PRIVATE LIMITED,NAVI MUMBAI vs. COMMISSIONER OF INCOME TAX, MUMBAI

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ITA 6137/MUM/2025Status: DisposedITAT Mumbai03 December 2025AY 2013-14Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)3 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Income Tax Appellate Tribunal proceeded ex-parte against the assessee due to non-appearance. The Tribunal upheld the CIT(A)'s decision to dismiss the appeal for being time-barred, finding no new facts or circumstances to warrant interference with the CIT(A)'s lawful findings.

What were the facts?

The assessee, First Global Stock Broking Private Limited, appealed against a CIT(A) order for AY 2013-14, passed under Section 250 of the Income Tax Act. The assessee neither appeared for the tribunal hearing despite proper notice nor provided sufficient cause for not filing the original appeal before the CIT(A) within the stipulated time.

What were the issues?

Whether the CIT(A) and subsequently the ITAT were justified in dismissing the assessee's appeal due to non-appearance and the failure to file the appeal within the prescribed time limit.

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 CHIDARA

For Respondent: Shri Vivek Perampurna (CIT-DR)
Hearing: 27.11.2025Pronounced: 03.12.2025

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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