AMRIT CORPORATION,MUMBAI vs. DCIT-CC-1(1), MUMBAI, MUMBAI

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ITA 1662/MUM/2025Status: DisposedITAT Mumbai17 November 2025AY 2022-2023Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SMT. RENU JAUHRI (Accountant Member)1 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 Tribunal dismissed the assessee's appeal ex-parte because no one appeared on behalf of the assessee on multiple hearing dates, and no written submissions were filed.

What were the facts?

The assessee filed its return for AY 2022-23, which was processed under Section 143(1). Following a search action, unaccounted transactions were found, leading to a notice under Section 143(2) and an addition for unexplained expenditure. The CIT(A) partly allowed the assessee's appeal.

What were the issues?

Whether the appeal can be dismissed ex-parte due to the non-appearance of the assessee and non-filing of written submissions.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(1),Section 143(2),Section 69C

AI-generated summary — verify with the full judgment below

Before: MS. KAVITHA RAJAGOPAL & SMT.RENU JAUHRI

For Respondent: Shri Pravin Salunkhe, Sr. DR
Hearing: 12.11.2025Pronounced: 17.11.2025

This appeal is filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] dated 24.01.2025 passed u/s. 250 of the Income-tax Act, 1961 [hereinafter referred to as “Act”] for Assessment Year [A.Y.] 2022-23. 2. The grounds of appeal are as follows:

1. Under the facts and circumstances of the case and in law the L.d. CIT (A) has erred in conforming an addition of Rs.23,007/-being @ 8.36% of Rs.2,75,203/- of alleged purchase from M/s Ratnakala Exports Pvt. Ltd.

P a g e | 2 ITA NO. 1662/mum/2025.

2.

Under the facts and circumstances of the case and in law the Ld. CIT (A) has erred in ignoring the sworn affidavits of the Directors of Ratnakala Exports Pvt. Ltd. of retraction.

3.

Under the facts and circumstances of the case and in law the Ld. CIT (A) has erred in ignoring the principles of natural justice for affording an opportunity to the appellant to cross examine the alleged evidences collated and relied upon in the reassessment proceedings.

4. The Appellant craves right to alter, amend, withdraw or substitute any ground or grounds or to add any new ground or grounds of appeal

on or before the hearing.”

3. Brief facts of the case are that the assessee filed its return for A.Y. 2022- 23 declaring income of Rs. 40,87,150/- on 24.08.2022. The return was processed u/s. 143(1) of the Act. During a search action conducted in the case of Ratnakala Group, unaccounted transactions of the assessee with the group entities were found.

Thereafter, a notice u/s. 143(2) was issued to the assessee on 21.02.2023 and assessment was completed at an income of Rs.

43,62,353/- after making an addition of Rs. 2,75,203/- u/s. 69C on account of unexplained expenditure. Aggrieved the assessee preferred an appeal before ld. CIT(A).

Vide a common order in assessee’s appeals for various years including A.Y. 2018-19, the appeal of the assessee was partly allowed.

Further aggrieved, the assessee has filed an appeal before the Tribunal.

4.

On the date of last hearing on 12.11.2025 none was present on behalf of the assessee. It was noticed that there has been no compliance on the previous occasion when the case was fixed for hearing, except on the first date i.e on 09.09.2025 when a letter requesting for adjournment was filed

P a g e | 3 ITA NO. 1662/mum/2025. by the assessee. Thereafter the case was fixed for hearing on 24.09.2025, 11.11.2025 and 12.11.2025. As neither anyone appeared on behalf of the assessee nor any written submissions have been filed, we, hereby, dismiss the appeal of the assessee ex-parte. 5. In the result, assessee’s appeal is dismissed.

Order Pronounced in Open Court on 17.11.2025

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