BHINMAL CONTRACTORS PROPERTY & LAND DEVELOPERS PVT LTD,MUMBAI vs. DCIT 5.1.1, AAYKAR BHAVAN

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ITA 5573/MUM/2025Status: DisposedITAT Mumbai13 November 2025AY 2018-19Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT observed that the CIT(A) disposed of the appeal ex-parte without examining the issues on merits. In the interest of natural justice, the ITAT restored the matter to the file of the learned CIT(A) with a direction to decide the issues afresh after providing a due and reasonable opportunity of being heard to the assessee.

What were the facts?

The assessee appealed against an ex-parte order passed by the National Faceless Appeal Centre (CIT(A)) for AY 2018-19, which arose from an assessment framed under Section 143(3). The assessee's authorized representative could not attend the CIT(A) hearings as she was on maternity leave, leading to the ex-parte decision.

What were the issues?

Whether an ex-parte order passed by the CIT(A) without examining the merits, due to the assessee's representative being on maternity leave, should be set aside and remanded for a fresh decision.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH

For Appellant: Ms. Riddhisha Jain, Virtually appeared
For Respondent: Shri Leyaqat Ali Aafaqui, Sr
Hearing: 12/11/2025Pronounced: 13/11/2025

आदेश / O R D E R PER AMIT SHUKLA (J.M): This appeal has been filed by the assessee against the order dated 30 July 2025 passed by the National Faceless Appeal Centre, Delhi, arising from the assessment framed under section 143(3) for Assessment Year 2018-19. 2. The grievance of the assessee is that the learned CIT(A) has passed the impugned order ex parte. During the course of hearing, the learned Counsel submitted that she was the Bhinmal Contractors Property and Land Developers Pvt. Ltd., authorised representative for the assessee before the learned CIT(A). However, she could not attend the hearings since she was on maternity leave and, as a result, the matter was decided in her absence. It was therefore submitted that the appeal may be restored to the file of the learned CIT(A) for adjudication on merits after granting an effective opportunity.

3.

We have considered the submissions of the parties and have also perused the material on record. The impugned order shows that the learned CIT(A) has disposed of the appeal ex parte without examining the issues on merits. In the interest of natural justice and fair play, we consider it appropriate to restore the matter to the file of the learned CIT(A) with a direction to decide the issues afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee.

4.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced on 13th November, 2025.

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