RITESHKUMAR VINOD JHA,MUMBAI vs. WARD 42(1)(4),, BKC BANDRA

At the outset, it is noted that there is a delay of 5 days in filing the appeal as pointed out by the Registry. After perusing the facts placed on record, we find that there was reasonable cause for the delay in filing the present appeal and hence, the delay is hereby condoned and appeal is admitted for adjudication. 3. Briefly, the facts of the case are that the assessment in this case was completed vide order passed u/s. 147 r.w.s. 144 of the Act, dated 30.03.2025, whereas the Assessing Officer has made an addition of Rs.

None appeared on behalf of the assessee nor was any adjournment application filed. Considering the matter under consideration, it was decided that no useful purpose would be served in adjourning the matter any further and to decide the matter based on material available on record.

In its grounds of appeal, the assessee has challenged the action of the ld. CIT(A) in dismissing the appeal ex parte for alleged non- prosecution without appreciating that the assessee has reasonable cause for non-appearance/non-compliance to the notices issued during the appellate proceedings. It has been further submitted that no finding has been given on the merits of the case.

After hearing the ld. DR and perusing the material available on record, given that there is no finding on the merits of the case, the matter is set aside to the file of ld. CIT(A) to decide the same afresh in accordance with law after providing reasonable opportunity to the assessee.

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