MEENA ISHWARDAS GUPTA,MUMBAI vs. ITO WD-41(3)(2), MUMBAI
Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI SANDEEP GOSAINA.Ys: 2014-15
PER SANDEEP GOSAIN, JM:
These appeal has been filed by the assessee challenging the different impugned order dated 18.07.2025 passed under section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2014-15. 2. At the outset, Ld. AR drawn my attention to the fact that he has raised additional ground during appellate proceedings pending before Ld. CIT(A) and drawn my attention to page 5 of the Ld. CIT(A)’s order wherein assessee has raised additional grounds No. 1 to 3 which are legal in nature, but Ld. CIT(A) had not adjudicated any of the additional grounds so raised by the assessee.
2
Malan Mohan Khade., Mumbai.
After having gone through the entire facts of the present case and after hearing the parties at length I found the although assessee had raised specific additional grounds No. 1 to 3 before Ld. CIT(A) but Ld. CIT(A) had not adjudicated the same and dismissed the appeal of the assessee on the other grounds. In my view Ld. CIT(A) being a quasi-judicial authority was under statutory and legal duty to adjudicate all the grounds raised by the assessee before him but on the contrary he has failed to discharge his statutory duties. 7. Be that as it may, without going into the merits of the issues raised by the assessee and considering the fact that Ld. CIT(A) had not adjudicated the legal grounds raised by the assessee. Therefore considering the overall circumstances of the present case, we deem it proper to restore the matter back to the file of Ld. CIT(A) with a direction to decide the additional ground raised by the assessee providing opportunity of hearing to the assessee. The assessee shall not seek any adjournment on frivolous grounds and shall remain cooperative during the course of proceedings. 8. Before parting, we make it clear that our decision to restore the matter back to the file of the Ld. CIT(A) shall in no way be construed as having any reflection or expression on the merits of the dispute which shall be adjudicated by the Ld. CIT(A) independently in accordance with law.
3
Malan Mohan Khade., Mumbai.
In the result the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 04/11/2025 (SANDEEP GOSAIN)
(JUDICIAL MEMBER)
Mumbai:
Dated: 04/11/2025
KRK, Sr. PS.
Copy of the order forwarded to:
(1)The Appellant
(2) The Respondent
(3) The CIT
(4) The CIT (Appeals)
(5) The DR, I.T.A.T.By order
(Asstt.