PRIYANG TRUST,NEW DELHI vs. INCOME TAX OFFICER (EXEMPTION), WARD 2(2), MUMBAI , MUMBAI

PER PAWAN SINGH, JUDICIAL MEMBER:

CIT(A)/ADDL/JCIT(A)-9 dated 07.04.2025 for Assessment Year (AY) 2010-11.

The assessee has raised following grounds of appeal:

“1. That on the facts and in the circumstances of the case and in law, the Ld. Addl/JCIT(A) -9, Mumbai dismissed the appeal in limine for the want of persuasion of the appellate proceedings, without adjudicating the issues on merits, which is contrary to the specific provisions under section 250(6) of the Income-tax Act, 1961 ('Act'). The Appellant therefore prays that, in the interest of justice, the impugned order be set aside and the matter be restored to the file of the Ld. Assessing Officer ('Ld. AO') for fresh adjudication.

Priyang Trust (AY: 2010-11) ITA No. 118/Mum/2026 Officer at Delhi. Thus, the impugned assessment order is liable to be held as without jurisdiction and is invalid and void ab initio.

That the Appellant craves leave to add, alter, modify or withdraw any of the foregoing grounds at the time of hearing.”

ld. Authorised Representative (AR) of the assessee fairly submits that there is a

delay of 190 days in filing appeal before Tribunal. The assessee has filed affidavit

of assessee explain the delay. The ld. AR of the assessee submits that person

who was responsible for handling tax compliance failed to track the progress of

appeal before ld CIT(A), due to oversight and could not check the ITBA portal on

regular basis. The assessee came to know when notice of penalty under section

271(1)(c) was served upon the assessee. In the last week of December, 2025.

The assessee immediately filed present appeal. The assessee has good case on

merit and likely to succeed if one more opportunity is given to the assessee. The

ld. AR of the assessee submits that even assessment was also completed under

ex-pare. The matter may be restored to the file of assessing officer instead of ld.

CIT(A). In the event of filing detail, the ld. CIT(A) may seek remand report from

assessing officer on various submissions of assessee. Thus, to avoid the long

Priyang Trust (AY: 2010-11) ITA No. 118/Mum/2026 drawn process of remand report, the matter may be restored to assessing officer.

On confronting the facts that the assessing officer tried to serve a number of

notices, but the notices return unserved form the address of assessee at “4-

Scindia House, New Delhi-110001” and same address was given by assessee

while filing first appeal before ld CIT(A). The ld AR of the assessee failed to

convince about return of notices issued by the assessing officer.

the revenue has not made any compliance before Assessing Officer. The

assessment was completed ex-parte. Even penalty under section 271F was also

imposed upon assessee for not filing return of income. The assessee does not

deserve any leniency at this stage.

considering the plea of condonation of delay in filing appeal before this Tribunal.

Considering the overall facts of the case and the submissions before us, we find

that conduct of the assessee is of delaying the matter, yet considering the

principal of natural justice, the delay is condone, but subject to deposit of cost of

Rs. 5,000/- with Legal Aid Board Bombay High Court. Now, adverting to merits of

the case.

assessee was given opportunity to make submission. We further find that

assessment was also completed for the want of submission; therefore, we deem

it appropriate to restore the matter to the file of Jurisdictional Assessing Officer

Priyang Trust (AY: 2010-11) ITA No. 118/Mum/2026 (JAO) to pass the order afresh. Needless to direct that before passing the order,

the AO shall allow fair and reasonable opportunity to the assessee. The assessee

is also directed to be more vigilant in future in making timely compliance. In the

result, the grounds of appeal raised by the assessee are allowed for statistical

purpose.

Order was pronounced in the open Court on 22/05/2026.

/- S/- /- Sd/- Sd/- MAKARAND VASANT MAHADEOKAR PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER

Mumbai, Dated: 22/05/2026 Biswajit Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Nagpur; and (5) Guard file.

By Order

Assistant Registrar / DDO ITAT, Mumbai