ALL SOLUTION FACILITY MANAGEMENT PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER, MUMBAI

आदेश / ORDER PER BEENA PILLAI, JUDICIAL MEMBER:

Present appeal filed by the assessee arises out of the passed by the NFAC, Delhi [hereinafter referred to as “Ld.CIT(A)”] dated 12/11/2025 for A.Y. 2014-15.

ITA 261/MUM/2026 ALL SOLUTION FACILITY MANAGEMENT PRIVATE LIMITED Ground No.1 relating to violation of principles of natural justice. It was submitted that the impugned order passed by the Ld.CIT(A) deserves to be set aside at the threshold itself as the assessee was deprived of an effective and reasonable opportunity of being heard.

2.1. The Ld.AR invited our attention to the chronology of events placed on record and submitted that though the appeal was instituted on 29/04/2022 against the assessment order dated 30/03/2022, the first substantive notice was issued only on 23/10/2024. Thereafter, multiple notices were issued within a short span during the period from 07/10/2025 to 02/11/2025 and the impugned order came to be passed on 12/11/2025. According to the Ld.AR, the proceedings were concluded in undue haste without granting sufficient time to the assessee to furnish submissions and supporting evidences.

2.2. The Ld.AR further submitted that, the Ld.CIT(A) proceeded on erroneous presumption that, since there was a login in the assessee's e-filing account on 20/12/2024, the assessee was actively monitoring the appeal proceedings. It was contended that such inference was wholly unjustified and unsupported by any material on record. The Ld.AR submitted that a mere login into the e-filing portal cannot lead to the conclusion that the assessee was aware of the notices issued in the appellate proceedings.

2.3. It was further submitted that the company had become non- operational and the directors were functioning independently. Consequently, the notices allegedly served through the registered email account did not effectively reach the person handling the tax litigation. It was, therefore, argued that the assessee remained

ITA 261/MUM/2026 ALL SOLUTION FACILITY MANAGEMENT PRIVATE LIMITED genuinely unaware of the notices and was consequently denied a meaningful opportunity to prosecute the appeal. The Ld. AR accordingly prayed that the impugned order be set aside and the matter be restored to the file of the Ld. CIT(A) for fresh adjudication after granting adequate opportunity of hearing.

2.4. Per contra, the Ld. DR strongly supported the order of the Ld. CIT(A). It was submitted that sufficient opportunities were granted during the appellate proceedings and the notices were issued through the prescribed electronic mode in accordance with law. The Ld. DR contended that the assessee failed to avail the opportunities granted and cannot subsequently allege violation of principles of natural justice.

2.5. The Ld. DR further submitted that the observations made by the Ld. CIT(A) regarding the activity in the assessee's e-filing account indicate that the assessee had access to the portal and was expected to remain vigilant regarding statutory communications. It was accordingly argued that the impugned order does not suffer from any procedural infirmity warranting interference by the Tribunal. The Ld. DR, therefore, prayed for dismissal of the ground raised by the assessee.

We have perused the submissions advanced by both sides in light of the record placed before us.

ITA 261/MUM/2026 ALL SOLUTION FACILITY MANAGEMENT PRIVATE LIMITED 3.1. From the material available on record, it is evident that the appeal was filed on 29/04/2022 against the assessment order dated 30/03/2022. It is also an undisputed fact that the impugned order was ultimately passed by the Ld. CIT(A) on 12/11/2025. The assessee has placed on record various circumstances explaining its inability to effectively participate in the appellate proceedings and has specifically challenged the assumption drawn by the Ld. CIT(A) from the login activity in the e-filing portal.

3.2. In our considered opinion, irrespective of whether the explanations offered by the assessee ultimately merit acceptance or otherwise, the overarching consideration is whether an effective opportunity was available to the assessee to present its case before the appellate authority. The first appellate authority performs quasi-judicial functions and is expected to adjudicate the issues after granting adequate and meaningful opportunity to the appellant. Such opportunity should not only be technical in nature but should also be effective and real.

3.3. Considering the entirety of facts and circumstances placed before us, and keeping in view the principles of natural justice, we are of the view that the matter deserves to be restored to the file of the Ld. CIT(A). We make it clear that we have not expressed any opinion on the merits of the additions/disallowances forming the subject matter of appeal.

3.4. Accordingly, in the interest of substantial justice, we set aside the impugned order and restore the matter to the file of the Ld. CIT(A) for fresh adjudication on merits after affording reasonable and effective opportunity of being heard to the assessee. The

ITA 261/MUM/2026 ALL SOLUTION FACILITY MANAGEMENT PRIVATE LIMITED assessee shall be at liberty to file all evidences and submissions in support of its case, and the Ld. CIT(A) shall decide the appeal by way of a speaking order in accordance with law. The assessee is also directed to extend full cooperation in the remand proceedings and avoid seeking unnecessary adjournments.

3.5. Thus, Ground No.1 raised by the assessee is allowed for statistical purposes. Since we have restored the matter to the file of the Ld. CIT(A), the other grounds raised on merits are left open and are not being adjudicated at this stage.

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

Order pronounced in the open court on 23/06/2026

Sd/- Sd/- JAGADISH BEENA PILLAI ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai Dated: 23/06/2026 SC, Sr. P.S.

ITA 261/MUM/2026 ALL SOLUTION FACILITY MANAGEMENT PRIVATE LIMITED Copy to: ALL SOLUTION FACILITY MANAGEMENT PRIVATE LIMITED, G-210 THE DREAMS MALL ,L.B.S MARG, 1 BHANDUP (WEST), MUMBAI, MUMBAI-400078, MAHARASHTRA

INCOME TAX OFFICER, AAYKAR BHAVAN, M. K. ROAD, 2 CHURCHGATE, MUMBAI, MUMBAI-400020, MAHARASHTRA

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