SHIVAM PARIVAR DEVELOPERS PRIVATE LIMITED,MUMBAI vs. ACIT CENTRAL CIRCLE 8 (1), MUMBAI, MUMBAI

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ITA 3561/MUM/2026Status: DisposedITAT Mumbai19 August 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the assessee's non-compliance before the Ld. Commissioner, citing plausible and genuine reasons. The case was restored to the Ld. Commissioner for a fresh decision after affording a reasonable opportunity of being heard.

What were the facts?

The assessee failed to appear before the Ld. Commissioner of Income Tax (Appeals) despite multiple opportunities. The assessee cited difficulties due to ongoing GST search proceedings as the reason for non-compliance.

What were the issues?

Whether the assessee's non-compliance before the first appellate authority was justifiable, and if so, whether the case should be restored for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES, MUMBAI

Before: HON’BLE NARENDER KUMAR CHOUDHRY & HON’BLE PRABHASH SHANKAR

For Appellant: Mr. Sidharthh Srivastava, Ld. A.R
For Respondent: Mr. Rajgopal K Parthsarthy, Ld. D.R
Pronounced: 19.08.2026

आदेश / ORDER

PER: NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER:

This appeal has been preferred by the Assessee against the order dated 28/01/2026, impugned herein, passed by the Ld. Commissioner

ITA No. 3561/MUM/2026 Shivam Parivar Developers

of Income Tax (Appeals) (in short ‘Ld. Commissioner’) u/s. 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2019-20.

2.

Brief facts relevant for adjudication of the instant appeal are that, as emanating from the impugned order, though five opportunities were afforded by the Ld. Commissioner during the first appellate proceedings, however, the Assessee availed none. The Ld. Counsel submitted that during the relevant period, GST search proceedings were going on and, therefore, the Assessee was facing difficulties in prosecuting the appeal. In support thereof, the Ld. Counsel also placed on record Panchnama dated 03.07.2025.

3.

Considering the peculiar facts and circumstances and the specific reasons given by the Assessee, which appear to be plausible and genuine, we are inclined to condone the non-compliance before the Ld. Commissioner and, in the interest of advancing substantial justice, restore the case to the file of the Ld. Commissioner for decision afresh. Suffice to say, the Ld. Commissioner shall afford a reasonable opportunity of being heard to the Assessee and decide the appeal in accordance with law.

4.

We clarify that, in case of any subsequent default, the Assessee shall not be entitled to any leniency.

ITA No. 3561/MUM/2026 Shivam Parivar Developers

5.

In the result, the Assessee’s appeal is allowed for statistical purposes.

Order pronounced in the open court on 19.08.2026.

Sd/- Sd/- PRABHASH SHANKAR NARENDER KUMAR CHOUDHRY ACCOUNTANT MEMBER JUDICIAL MEMBER (Tarun Kushwaha) Sr. Private Secretary Copy to: The Appellant The Respondent The CIT, Concerned, Mumbai The DR Concerned Bench //True Copy// By Order Dy/Asstt. Registrar, ITAT, Mumbai.

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