SWATI HOLDING AND LEASING PRIVATE LIMITED,MUMBAI vs. COMMISIONER OF INCOME TAX (APPEALS) - 54, MUMBAI, MUMBAI

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ITA 3748/MUM/2026Status: DisposedITAT Mumbai10 July 2026AY 2015-164 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A) for fresh adjudication. The CIT(A) was directed to consider the assessee's submissions and evidence after providing an adequate opportunity of hearing.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte without a proper opportunity for hearing. The assessee argued that they could not effectively present their case, leading to the dismissal without adjudication on merits.

What were the issues?

Whether the CIT(A) erred in passing an ex-parte order without providing a reasonable opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 69C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI MAKARAND VASANT MAHADEOKAR

Pronounced: 10/07/2026

PER SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER: This appeal is filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals) - 54, Mumbai [“Ld. CIT(A)”], dated 31.01.2026, for the Assessment Year 2015-16.

2.

Ld. Counsel for the assessee, at the outset, submitted that the Ld. CIT(A) passed the impugned order ex-parte without providing sufficient and reasonable opportunity of hearing to the assessee. Ld. Counsel submitted that the assessee could not effectively represent its case before the Ld. CIT(A), and consequently, the appeal came to be dismissed without adjudicating the issues on merits. Ld. Counsel further submitted that the assessee has challenged, inter alia, the addition made by the Assessing Officer towards commission expenditure treated as unexplained expenditure u/s 69C of the Act. Ld. Counsel, therefore, requested that the matter may be restored to the file of the Ld. CIT(A) for fresh adjudication. Ld. Counsel also undertook that the assessee shall fully cooperate in the appellate proceedings and furnish all the necessary details and documentary evidence as may be required by the Ld. CIT(A).

3.

Ld. DR relied upon the orders of the authorities below.

4.

We have considered the rival submissions and perused the orders of the authorities below. We observe that the Ld. CIT(A) passed the impugned order ex-parte without adjudicating the issues after considering the submissions and documentary evidence of the assessee. Considering the totality of the facts and circumstances of the case, and in the interest of substantial justice, we deem it appropriate to restore the issues in appeal to the file of the Ld. CIT(A) for fresh adjudication. The Ld. CIT(A) shall consider the submissions and documentary evidence that may be furnished by the assessee and decide the appeal afresh in accordance with law after providing adequate opportunity of hearing to the assessee. The assessee is also directed to extend full cooperation in the appellate proceedings and furnish all the relevant details and documentary evidence as may be called for by the Ld. CIT(A).

5.

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

Order pronounced in the open court on 10/07/2026

Sd/- Sd/- MAKARAND VASANT MAHADEOKAR CHALLA NAGENDRA PRASAD ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 10/07/2026 Prabhat Copy to: SWATI HOLDING AND LEASING PRIVATE LIMITED, 5/103, RAHEJA CLASSIC, NEW LINK ROAD, BEHIND INFINITY MALL, 1 ANDHERI (W), AZAD NAGAR, MUMBAI, MAHARASHTRA, INDIA., MUMBAI-400053, MAHARASHTRA COMMISIONER OF INCOME TAX (APPEALS) - 54, MUMBAI, 2 ROOM NO. 102, 1ST FLOOR, EARNEST HOUSE, NARIMAN POINT, MUMBAI, MUMBAI-400021, MAHARASHTRA 3 THE PCIT / CIT, 4 THE D.R., ITAT, MUMBAI BENCH 5 GUARD FILE

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