AFFABLE FISHERIES PVT LTD,MUMBAI vs. DCIT-1(1)(1), AAYKAR BHAVAN MUMBAI

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ITA 3682/MUM/2025Status: DisposedITAT Mumbai25 September 2025AY 2013-14Bench: Shri Rahul Chaudhary (Judicial Member), Shri Omkareshwar Chidara ( (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT observed prima facie evidence suggesting that the appellant had made certain submissions to the CIT(A) that were not considered in the impugned order. Consequently, the ITAT remitted the matter back to the CIT(A) with a direction to take all submissions into consideration and pass a fresh order after providing the appellant a reasonable opportunity.

What were the facts?

The appellant, Affable Fisheries Pvt. Limited, challenged additions made by the AO for ‘income from house property’ and ‘income from interest’ for AY 2013-14. The appellant had not filed a Return of Income, and the AO completed the assessment under Section 147 read with Section 144 based on information of rental income of Rs. 67 lakhs. The CIT(A) dismissed the appellant's appeal, noting a lack of response and full details, which the appellant later contended were submitted but not perused.

What were the issues?

Whether the CIT(A) erred in dismissing the appellant's appeal without considering all submissions made by the appellant, warranting a remand to the CIT(A).

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Mumbai “J(SMC

Before: Shri Rahul Chaudhary (JM) & Shri Omkareshwar Chidara (AM)

For Appellant: Shri Aditya M. Rai
Pronounced: 25/09/2025

Per Omkareshwar Chidara (AM) :- In the above cited appeal, the appellant challenged the additions made by Ld. AO relating to ‘income from house property’ and ‘income from interest’. The appellant did not file the Return of Income and the Revenue has information in its possession that the appellant received rental income from certain Companies to the extent of Rs. 67 lakhs as per the 26AS statement of appellant.

2.

In view of the same, the Revenue issued notice to this appellant as the Return of Income was not filed. The Ld. AO issued five notices including one show-cause notice and still there was no response. Hence, the Ld. AO proceeded to assess the income as per provisions of Income Tax Act and completed the assessment under section 147 read with section 144 of I.T. Act.

3.

Aggrieved by the additions made by Ld. AO, the appellant filed an appeal before Ld. CIT(A) on 29.6.2023. From the order of Ld. CIT(A), it is observed that five opportunities were given to appellant to explain as to why

1.

2 the additions made by Ld. AO should not be confirmed. For three messages by 2-mail, the appellant responded and filed adjournment letters. From the fourth message of Ld. CIT(A), part information was filed and again requested for adjournment to submit remaining information. For the final show-cause notice/message on 21.3.2025, the appellant did not file reply and hence Ld. CIT(A) confirmed the addition and appellant’s appeal was dismissed, vide his order dated 28.3.2025.

4.

On the order of Ld. CIT(A), the appellant filed an appeal before ITAT stating that all the additions made by Ld. AO should be deleted. On the date of hearing, the Ld. AR of the appellant has stated that all the required details were filed on 24.12.2024 and the related screen shot of system generated letter was submitted to the Bench and the same was not perused by Ld. CIT(A).

5.

The Ld. DR relied on the orders of lower authorities.

6.

Heard both sides. From the evidence filed by the Ld. AR of the appellant before the Bench, prima facie it appears certain written submissions were made before Ld. CIT(A) on 24.12.2024 with “full” details required by Ld. CIT(A). The order of Ld. CIT(A) did not deal with these submissions while dismissing the appeal of appellant. In view of the same, Ld. CIT(A) is directed to take into consideration all these submissions and pass an order afresh after giving a reasonable opportunity. With these observations, the file/issue are remitted to the file of Ld. CIT(A).

7.

The appeal of appellant is allowed for statistical purposes.

Order pronounced in the open Court on 25/09/2025.

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