MANGAL COMPUSOLUTION LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1(1) 2(3)(1), MUMBAI

ITA 5172/MUM/2025Status: DisposedITAT Mumbai28 October 2025AY 2022-23Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI RAJ KUMAR CHAUHAN (Judicial Member)6 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the Ld.CIT(A) decided the appeal ex-parte without providing an effective opportunity of hearing to the assessee, which is a fundamental requirement (sine qua non). Concluding that this resulted in a miscarriage of justice, the Tribunal set aside the Ld.CIT(A)'s order and restored the matter for fresh adjudication, directing the assessee to present its case within sixty days.

What were the facts?

The assessee, a domestic company, filed its ITR for A.Y. 2022-23, opting for the tax rate under Section 115BAA. The CPC processed the return under Section 143(1), taxing income at normal rates and reducing the claimed TDS credit, leading to increased tax liability. The Ld.CIT(A) dismissed the assessee's appeal ex-parte, denying the Section 115BAA benefit and interest claims, while only partly allowing verification of TDS credit.

What were the issues?

Whether the CIT(A) erred in deciding the appeal ex-parte, denying claims under Section 115BAA and TDS credit, without providing effective opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 115BAA,Section 143(1),Section 250,Section 234A,Section 234B,Section 234C,Section 34(4)

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Income Tax Appellate Tribunal, MUMBAI BENCH “A”, MUMBAI

Before: SHRI VIKRAM SINGH YADAV & SHRI RAJ KUMAR CHAUHAN

For Appellant: Shri Akash Kumar (virtually present)
For Respondent: Shri Surendra Mohan (SR. DR.)
Hearing: 16/10/2025Pronounced: 28/10/2025

Per : Raj Kumar Chauhan (JM) : This appeal is directed against the order of Learned Commissioner of Income-tax (Appeal)-47, Mumbai [in short, ‘Ld.CIT(A)]passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 23/6/2025 wherein the appeal of the assessee was decided exparte and out of 3 reliefs claimed, only one relief with respect to TDS claim was referred to Ld. Assessing Officer and the other two claims with respect of relief u/s 115BAA and relief in charg

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