What did the Tribunal hold?

The Tribunal restored the matter back to the CIT(A) for fresh adjudication on merit. The assessee was directed to be more vigilant in future regarding timely compliance.

The assessee's appeal before the CIT(A) was decided ex-parte without affording a fair opportunity. The assessee requested an adjournment which was not granted, leading to an ex-parte order without adjudicating the grounds of appeal on merit.

What were the issues?

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

Environment Medical Association vs Exem. Ward 1(2) | ITAT Mumbai 2026

PER PAWAN SINGH, JUDICIAL MEMBER;

This appeal by the assessee is directed against the order passed by the

CIT(A)dated 03.10.2025 for Assessment Year (A.Y.) 2017-18.

Rival submissions of both the parties have been heard and record perused. The

learned authorised representative (ld.AR) of the assessee submits that ld. CIT(A)

passed ex-parte order without affording fair and reasonable opportunity to the

assessee. The assessee filed an application for adjournment for the date fixed on

23.09.2025. However, the ld. CIT(A) instead of allowing adjournment, passed the

ex-parte order without adjudicating various grounds of appeal on merit. The ld.

AR of the assessee submits that no fair and reasonable opportunity was given to

the assessee. The assessee has good case on merit and is likely to succeed if

Environment Medical Association ITA No. 9020/Mum/2025 (AY 2017-18)

one more opportunity is given to contest the case before ld CIT(A). Thus, the

matter may be restored back to the file of ld. CIT(A) for adjudicating the matter

afresh. He undertakes on behalf of assessee to be more vigilant in future.

On the other hand, learned senior departmental representative (Sr.DR) for the

Revenue submits that he has no objection if the matter is restored back to the

file of ld. CIT(A). However, the assessee should be given direction to make timely

compliance.

We have considered the submissions of both the parties and have gone through

the orders of lower authorities carefully. Considering the fact that ld. CIT(A) have

passed the order of ex-parte without considering various grounds of appeal on

merit. The substantial right of assessee are involved in the present appeal,

therefore, the matter is restored back to the file of ld. CIT(A) with the direction

to adjudicate various grounds of appeal on merit. The ld. AR of the assessee also

directed to be more vigilant in future in making timely compliance. In the result,

grounds of appeal of assessee are allowed for statistical purpose.

In the result, the appeal raised by the assessee is allowed for statistical purpose.

Order pronounced in the open Court on 04/05/2026 at the time of hearing.

S/- Sd/- SS S/- Sd/-

GIRISH AGRAWAL PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER

MUMBAI, DATED: 04/05/2026 Biswajit

Environment Medical Association ITA No. 9020/Mum/2025 (AY 2017-18)

Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The PCIT / CIT (Judicial); (4) The DR, ITAT, Mumbai; and (5) Guard file. By Order

Assistant Registrar ITAT, Mumbai

ENVIRONMENT MEDICAL ASSOCIATION,MUMBAI vs. EXEM. WARD 1(2), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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