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

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ITA 3868/MUM/2026Status: DisposedITAT Mumbai15 June 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex parte order of the CIT(A) and restored the matter for fresh adjudication. The CIT(A) was directed to decide the appeal on merits after affording a due and effective opportunity of hearing to the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was disposed of without effective representation due to bona fide reasons. The assessee was deprived of an adequate opportunity to present its case.

What were the issues?

Whether the assessee was denied a proper opportunity of being heard before the CIT(A) and if the ex parte order should be set aside.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘E’ BENCH

For Appellant: CA (Virtual appearance)
For Respondent: Smt. Sujatha Iyyanger
Hearing: 15/06/2026Pronounced: 15/06/2026

आदेश / O R D E R PER AMIT SHUKLA (J.M): The present appeal has been preferred by the assessee against the impugned order dated 31.01.2026 passed by the Commissioner of Income Tax (Appeals)-54, Mumbai (‘CIT(A)’

2 ITA No.3868/Mum/2026 Swati Holding and Leasing Pvt. Ltd., for short) for the quantum of assessment passed u/s.143(3)/ 153C of the Income Tax Act, 1961 for the A.Y.2017-18.

2.

The primary grievance raised before us is that the appeal has been disposed of without effective representation on behalf of the assessee. It has been submitted that due to bona fide and genuine reasons, the assessee could not properly respond to the notices issued during the course of the appellate proceedings and, consequently, was deprived of an adequate opportunity of presenting its case before the learned CIT(A). It has, therefore, been pleaded that in the interest of substantial justice, the matter may be restored to the file of the learned CIT(A) for fresh adjudication on merits after affording due and effective opportunity of hearing.

3.

The learned Departmental Representative fairly submitted that he would have no serious objection if the matter is restored to the file of the learned CIT(A) for fresh consideration.

4.

Having considered the rival submissions and the material placed on record, we are of the opinion that the ends of justice would be met if the impugned ex parte order is set aside and the matter is restored to the file of the learned CIT(A) for adjudication afresh in accordance with law. Accordingly, the impugned order of the learned CIT(A) is set

3 ITA No.3868/Mum/2026 Swati Holding and Leasing Pvt. Ltd., aside and the matter is restored to his file with a direction to decide the appeal afresh on merits and in accordance with law after affording due and effective opportunity of hearing to the assessee. The assessee is also directed to extend full cooperation in the appellate proceedings. Since the appeal pertains to an old assessment year and has already remained pending for a considerable period, and further the matter is being restored on account of the bona fide reasons explained by the assessee without adjudication on merits, we deem it appropriate to observe that the learned CIT(A) shall endeavour to dispose of the appeal as expeditiously as possible in accordance with law. We make it clear that we have not expressed any opinion on the merits of the issues involved and all contentions are left open.

5.

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

Order pronounced on 15th June, 2026.

Sd/- Sd/- (GIRISH AGRAWAL) (AMIT SHUKLA) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; Dated 15/06/2026 KARUNA, sr.ps

4 ITA No.3868/Mum/2026 Swati Holding and Leasing Pvt. Ltd.,

Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// BY ORDER,

(Asstt. Registrar) ITAT, Mumbai

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