HARSHAD GANGJI SHAH,MUMBAI vs. INCOME TAX OFFICER WARD 23(1)(1), MUMBAI, MUMBAI

Since these appeals involve identical facts and pertain to the same assessee, they were clubbed together, heard together, and are being disposed of by this consolidated order.

We have heard the Ld. counsel for the assessee and Ld. DR and perused the material available on record. From the records, we noticed that the appeal of the assessee was dismissed by the Ld. CIT(A) on account of a delay of 892 days. Before us, the assessee has explained the reasons for the delay and has pleaded that sufficient cause prevented him from filing the appeal within the prescribed period.

Be that as it may, without expressing any opinion on the merits of the issues raised by the assessee, and considering the fact that the assessee could not effectively represent his case before the Ld. CIT(A), we are of the considered view that, in the interest of justice, one more opportunity deserves to be granted to the assessee to present his case before the Ld. CIT(A). Therefore, we are inclined to condone the delay in filing the appeal before the Ld. CIT(A).

Accordingly, considering the totality of the facts and circumstances of the case, we deem it fit to set aside the impugned order passed by the Ld. CIT(A) and restore the matter to the file of ld. CIT(A) for adjudication afresh, in accordance with law, after affording the assessee an adequate and effective opportunity of being heard. However, this restoration shall be subject to the condition that the assessee shall deposit a cost of Rs. 5,000/- in the Prime Minister's National Relief Fund and place a copy of the receipt on record before the Ld. CIT(A) within 30 days from the date of receipt of this order.

We also direct that the assessee shall fully cooperate in the appellate proceedings and shall not seek any adjournment on frivolous or unwarranted grounds.

Before parting, we make it clear that our decision to restore the matter to the file of the Ld. CIT(A) shall not be construed as an expression of any opinion on the merits of the issues involved. The Ld. CIT(A) shall adjudicate the appeal independently and strictly in accordance with law, uninfluenced by any observations contained in this order.

Needless to mention, the Ld. CIT(A) shall provide the assessee with a reasonable and adequate opportunity of being heard before passing a fresh order.

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

Since the facts and circumstances involved in the present appeal are identical to those in ITA No. 968/Mum/2026, therefore, our findings and decision rendered in the foregoing paragraphs shall apply mutatis mutandis to this appeal as well.

In the result, both the appeals filed by the assessee are allowed for statistical purposes.