OJASVI MEDIA MATRIX PRIVATE LIMITED ,INDORE vs. AO , NFAC DELHI
Before: SHRI NARENDER KUMAR CHOUDHRYOjasvi Media Matrix Pvt. Ltd., 852, Sudama Nagar, Opp. Jain Mandir, Indore (MP)
This appeal has been preferred by the Assessee against the order dated 23/06/2025 impugned herein passed by the National
Faceless Appeal Centre (NFAC)/Commissioner of Income Tax
(Appeals), Delhi (in short, ‘Ld. Commissioner’) u/sec. 250 of the Income Tax Act, 1961 (in short, ‘Act’) for the A.Y. 2022-23. 2
2. In this case, admittedly, Ld. Commissioner due to non- prosecution, dismissed the appeal filed by the Assessee against the order of AO, dated 07/03/2024, u/sec. 143(3) r.w.s. 144B of the Act, in limine, without touching the merits of the case, which is not permissible as per the judgment of the Hon'ble Juri ictional High
(2017) 297 CTR 614 (Bom.) wherein it has been held as under:-
“This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251 (2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise from the impugned order before him whether or not the same has been raised by the appellant before him. Accordingly, the law does not empower the CIT(A) to dismiss the appeal for non-prosecution as is evident from the provisions of the Act."
Considering the peculiar facts and circumstances of the case and by respectfully following the aforesaid dictum laid down by the Hon'ble High Court, this Court is inclined to set aside the impugned order and consequently remanding the case to the file of Ld. Commissioner for decision afresh on merits, however subject to deposit of Rs. 1,100/- (Rupees One Thousand and One Hundred only) in the Revenue Department under the ‘other head’, suffice to say by affording reasonable opportunity of being heard to the Assessee. Thus, the case is accordingly, remanded to the file of Ld. Commissioner for adjudication afresh in the above terms.
The Assessee is also directed to file the relevant submissions/ documents, as would be essentially required for proper and just decision of the case. It is clarified that in case of subsequent default, the Assessee shall not be entitled for any leniency. 3 5. In the result, appeal filed by the Assessee stands allowed for statistical purposes.
Order pronounced in the open court on 09.10.2025. (NARENDER KUMAR CHOUDHRY)
JUDICIAL MEMBER vr/-
Copy to: The Appellant
The Respondent
The CIT, Concerned, Mumbai.
The DR, ITAT, Mumbai ‘SMC’ Bench
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By Order
Dy./