INSTANT TRAVEL SOLUTIONS,JAIPUR vs. ACIT, CENTRAL CIRCLE 8(1), MUMBAI, MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘C’ BENCHES, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT AND SHRI GIRISH AGRAWAL, HON’BLE ACCOUNTANT MEMBER

ITA 125/MUM/2026 (िनधा�रण वष�/Assessment Year: 2023-24) ACIT, Central Circle 8(1), Mumbai Instant Travel Solutions Plot No. 23, G-1, Vivek Vihar, Room No. 656, 6th Flor, Aaykar Jagatpura, Jaipur - 302017, Bhawan, Maharishi Karve Road, Vs. Jaipur- Rajasthan Mumbai - 400 020 Maharashtra अपीलाथ� Appellant ��थ� Respondent PAN: AAEFI 8174 M अपीलाथ� �ारा/Appellant represented by: Shri Mukesh ( Virtualy present) ��थ� �ारा/Respondent represented by: Shri. Ajay Soneji, SR.DR

सुनवाई की तारीख / Date of conclusion of hearing: 13th July, 2026 घोषणा की तारीख / Date of pronouncement: 23.09.2026

ORDER Per: Shri Saktijit Dey, Vice President: This is an appeal by the assessee against order dated 12.12.2025 of learned Commissioner of Income Tax (Appeals) [in short “ld. CIT(A)], for the Assessment Year 2023-24.

2 ITA No. 125/Mum/2026 Asst. Year: 2023-24 2. When the appeal was called out, at the very outset, learned counsel appearing for the assessee submitted that the first appellate authority, after rejecting assessee’s request for adjournment, proceeded to dispose of the appeal ex-parte and confirmed the additions made by the Assessing Officer. Thus, he submitted, since the assessee has been deprived of reasonable opportunity to represent its case before the first appellate authority, the order may be set aside with a direction to decide the appeal de novo after providing due and reasonable opportunity of being heard to the assessee. 3. Learned Departmental Representative (DR), though justified the action of the first appellate authority, however, he left it to the discretion of the Bench. 4. Having considered rival submissions and perused the materials on record, we find that the assessee, a partnership firm, is stated to be engaged in the business of providing services related to tours and travels to its customer. For the assessment year under dispute, the assessee filed its return of income on 25.10.2023, declaring income of Rs.1,46,61,250/-. The return of income so filed by the assessee was selected for scrutiny. While completing the assessment, the Assessing Officer made couple of additions, which enhanced the income of the assessee to Rs.1,76,07,540/- 5. Contesting the additions made by the Assessing Officer, assessee preferred an appeal before the first appellate authority. However, as discussed earlier, the appeal was disposed of ex-parte by confirming the additions made by the Assessing Officer.

3 ITA No. 125/Mum/2026 Asst. Year: 2023-24 6. Having considered rival contentions and perused the materials on record, we find that there is specific allegation of non-compliance by the assessee before the first appellate authority. However, learned counsel appearing for the assessee has submitted before us that without entertaining the request of the assessee for adjournment, the first appellate authority has proceeded to decide the appeal ex parte against the assessee. Without entering into the controversy as to due to who’s fault the appeal was decided ex parte, in our considered opinion, interest of justice would be better served in case the assessee gets an opportunity to establish its case on merits before the first appellate authority through supporting evidences, which the assessee could not get due to ex parte disposal of the appeal. 7. In view of the aforesaid, we are inclined to set aside the impugned order of learned first appellate authority and restore the issues raised in the appeal back to him for de novo adjudication, after providing due and reasonable opportunity of being heard to the assessee. We also direct the assessee to cooperate in finalization of the appellate proceedings. 8. In the result, appeal is allowed. (Order pronounced in the open court on 23/09/2026) Sd/- Sd/- (Girish Agrawal) (Saktijit Dey) Accountant Member Vice President

Dated : 23/09/2026. Aks/-

4 ITA No. 125/Mum/2026 Asst. Year: 2023-24 Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File BY ORDER,