What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s ex parte orders, restoring the matters for fresh adjudication on merits. This was done to uphold the principles of natural justice and grant the assessee another opportunity to present its case.

The assessee's appeals were dismissed ex parte by the CIT(A) for failure to furnish submissions and evidence. The assessee claimed that an adjournment was not granted, preventing effective representation.

What were the issues?

Whether the CIT(A) erred in dismissing the appeals ex parte without adjudicating on merits, and if the assessee should be granted another opportunity to present its case.

M/S. Shiv Ashish Developers vs DCIT | ITAT Mumbai 2026

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI JAGADISH

For Appellant: Shri Hitesh Jain

For Respondent: Shri Pitamber Kumar (SR. AR.)

Hearing: 30.04.2026Pronounced: 04.05.2026

Per Bench:

These appeals filed by the assessee are directed against the separate orders passed by the Ld. Commissioner of Income Tax (Appeals) for the respective assessment years. Since identical issues are

ITA No.1489 to 1491/M/2026 M/s Shiv Ashish Developers involved and the Ld. CIT(A) has passed identical ex parte orders in all the cases, these appeals are disposed of by way of this consolidated order for the sake of convenience and brevity. 2. Briefly stated, the Ld. CIT(A) dismissed the appeals of the assessee ex parte on the ground that the assessee failed to comply with notices and did not furnish the requisite submissions/evidences during the appellate proceedings, thereby confirming the additions made by the Assessing Officer. 3. Before us, the Ld. Authorised Representative submitted that the Ld. CIT(A) has not adjudicated the issues on merits and passed the orders ex parte. It was further submitted that the assessee had sought adjournment, however, the same was not granted by the Ld. CIT(A). It was contended that due to these circumstances, the assessee could not effectively represent its case and therefore prayed that one more opportunity be granted in the interest of justice. 4. The Ld. Departmental Representative supported the orders of the Ld. CIT(A) and submitted that sufficient opportunities were granted to the assessee.

We have heard the rival submissions and perused the material available on record. It is observed that the Ld. CIT(A) has passed identical ex parte orders in all the appeals without adjudicating the issues on merits. Considering the submissions of the Ld. AR that adjournment sought by the assessee was not granted, and in order to uphold the principles of natural justice, we are of the considered view that the assessee deserves one more opportunity to present its case. 6. Accordingly, in the interest of substantial justice, we set aside the impugned orders of the Ld. CIT(A) and restore the matters back to the

ITA No.1489 to 1491/M/2026 M/s Shiv Ashish Developers file of the Ld. CIT(A) for fresh adjudication on merits, after providing adequate opportunity of being heard to the assessee. 7. However, such restoration is made subject to the condition that the assessee shall deposit a cost of Rs.11,000/- in each case with the Income Tax Department under the head “Other Head” within 15 days from the receipt of this order. Proof of such payment shall be furnished before the Ld. CIT(A). 8. The assessee is directed to fully cooperate in the appellate proceedings and promptly furnish all details and submissions as may be called for. It is clarified that in case of non-compliance, the Ld. CIT(A) shall be at liberty to decide the appeals based on material available on record. 9. Since the facts and issues are identical in all the appeals, the above directions shall apply mutatis mutandis to all the years under consideration. 10. In the result, all the appeals are allowed for statistical purposes. 11. Order pronounced in the open court on 04/05/2026.

Sd/- Sd/-

(NARENDER KUMAR CHOUDHRY) (JAGADISH) Judicial Member Accountant Member

Mumbai, Dated: 04/05/2026 Ashwani Rao Sr. Private Secretary

ITA No.1489 to 1491/M/2026 M/s Shiv Ashish Developers Copy of the order forwarded to: 1. Appellant 2. Respondent 3. The CIT 4. The CIT (Appeals) 5. The DR, I.T.A.T. By order

(Assistant Registrar) ITAT, Mumbai

M/S. SHIV ASHISH DEVELOPERS ,MUMBAI vs. DCIT, CENTRAL CIRCLE 6(4), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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