MEGA FREIGHT MOVERS LIMITED,MUMBAI vs. ADDL/JCIT (A), FARIDABAD

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ITA 3260/MUM/2026Status: DisposedITAT Mumbai12 August 2026AY 2015-164 pages
AI SummaryAllowed

What did the Tribunal hold?

The ITAT found the CIT(A)'s dismissal incomprehensible and directed the assessee to file a revised Form 35 with the correct assessment year. The CIT(A) was instructed to accept the revised form and decide the appeal on its merits.

What were the facts?

The assessee inadvertently selected the wrong assessment year while filing an appeal. The CIT(A) dismissed the appeal as infructuous due to this factual flaw.

What were the issues?

Whether an appeal can be dismissed as infructuous due to a clerical error in the assessment year, or if the assessee should be given an opportunity to rectify the mistake and have the appeal decided on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI MAKARAND VASANT MAHADEOKAR

Pronounced: 12/08/2026

PER SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER: This appeal is filed by the assessee against the order of the learned Additional/Joint Commissioner of Income Tax (Appeals), Faridabad, dated 21.01.2026, for the assessment year 2016-17 in dismissing the appeal of the assessee as infructuous.

2.

Learned counsel for the assessee, at the outset, submitted that while filing the appeal online, the assessee had inadvertently selected the financial year as the assessment year and in the course of the appeal, this was brought to the notice of the learned Additional/Joint Commissioner of Income Tax (Appeals) and request was made for an opportunity to rectify the defects. However, the learned Additional/Joint Commissioner of Income Tax (Appeals), Faridabad dismissed the appeal of the assessee as infructuous on the ground that the appeal is factually flawed and legally maintainable only for the assessment year specified in the memo. The learned counsel submitted that the order of the learned Additional / Joint CIT(A) be set aside and the appeal be restored to the file of the learned Additional / Joint CIT(A) with a direction to dispose of the appeal of the assessee on merits.

3.

Heard rival contentions and perused the orders of the authorities below.

4.

On perusal of the order of the learned Additional / Joint CIT(A), it is noticed that the appeal was dismissed observing that “appellate authority cannot ‘transfer’ the facts of one year into the legal vacuum of another year. Therefore, the appeal is factually flawed and legally maintainable only for the year specified in the memo.” With these observations, the learned Additional / Joint CIT(A) has dismissed the appeal of the assessee as infructuous, which is totally incomprehensible.

5.

The assessee is directed to file revised Form 35 by mentioning the correct assessment year and the learned Additional / Joint CIT(A) is directed to take on record the rectified Form 35 and dispose of the appeal on merits. We also direct the learned Additional / Joint CIT(A) 2 to treat the rectified Form 35 to be filed by the assessee as the appeal filed originally on 16.4.2022, and shall dispose of the same on merits with a speaking order.

6.

With these observations, we restore this appeal to the file of the learned Additional / Joint CIT(A) for fresh adjudication on merits after providing adequate opportunity to the assessee.

7.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 12/08/2026

Sd/- Sd/- MAKARAND VASANT MAHADEOKAR CHALLA NAGENDRA PRASAD ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 12/08/2026 Prabhat Copy to: MEGA FREIGHT MOVERS LIMITED, 39 MEHTA CHAMBERS, 127A KALYAN 1 STREET, MASJID, MUMBAI-400009, MAHARASHTRA

ADDL/JCIT (A), 2 FARIDABAD, FARIDABAD-120001, HARYANA

3 THE PCIT / CIT, 4 THE D.R., ITAT, MUMBAI BENCH 5 GUARD FILE

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