VIPIN MEGHJI DEDHIA,MUMBAI vs. INCOME TAX OFFICER, WARD 41(2)(5), MUMBAI, MUMBAI

आयकरअपीलीयअिधकरण�ायपीठमुंबईम�। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT.BEENA PILLAI, JM & SHRI ARUN KHODPIA, AM I.T.A. No.2759/Mum/2026 (Assessment Year: 2017-18) Vipin Meghji Dedhia Income Tax Officer, Ward 41(2)(5), 7, Arun Society, L T Road Mumbai Mulund (East), Mumbai-400081 Vs. Kautilya Bhavan, G Block, Bandra PAN: AAAPD7610B Kurla Complex, Bandra (East), Mumbai-400051 Assessee- अपीलाथ� / Appellant Revenue-��थ�/ Respondent :

Assesseeby : Shri Saukhya Lakade : Shri Paresh Deshpande – Sr. DR Revenueby : 07.05.2026 Date of Hearing : 15.05.2026 Date of Pronouncement

O R D E R Per Arun Khodpia, AM: This appeal is preferred by the assessee against the order of Commissioner of Income Tax Appeal, ADDL/JCIT (A) – 2, Coimbatore [in short, “the Ld. CIT(A)”] dated 17.09.2025 for the assessment year 2017-18, which in turn arises from assessment order u/s 143(3) of the Income Tax Act, 1961 (“the Act”) dated 24.12.2019 passed by Income Tax Officer Ward-26(3)(3), Mumbai (in short, “the Ld. AO”).

ITA No. 2759/Mum/2026 Vipin Meghji Dedhia 2. The issue herein raised by the assessee is regarding violation of principle of nature justice by the Ld. CIT(A), while passing the order on ex partebasis u/s 250 of the Act as well as regarding sustaining addition amounting to Rs.10,62,000/- u/s 69 of the Act made by the Ld. AO treating cash deposits of assessee as unexplained money. 3. Before proceeding further, it is observed that the assessee’s appeal has been dismissed by the Ld. CIT(A) in limine on account of non-prosecution by the assessee before him. It is noticed that Ld. CIT(A) has issued six notices u/s 250 to the assessee, however, the assessee remained non-compliant during the appellate proceedings. 4. Before us, it is submitted by the Ld. AR on behalf of the assessee that the notices u/s 250 remained unnoticed by the assessee and recently when the status of appeal was checked by the assessee on e-filing portal in February 2026, he came to know about the order u/s 250 dated 17.09.2025. Since a considerable time has lapsed and the assessee could not file its appeal before the prescribed limitation period, as per advice of the counsels of the assessee, the present appeal is also filed with a delay. It was the request that the delay was on account of circumstances beyond the control of assessee and assessee conceded to represent its matter with more vigilance and utmost compliance before the first appellate authority, if one last and final opportunity to represent is granted and the matter is restored back to the file of Ld. CIT(A) for fresh adjudication on merits.

ITA No. 2759/Mum/2026 Vipin Meghji Dedhia 5. Per contra, Ld. Sr. DR representing the revenue vehemently supported the orders of revenue authorities, however, had not objected to the request of assessee for setting aside the issue to the file of Ld. CIT(A) for fresh adjudication on merits. 6. We have considered the rival submissions, perused the material available on record. Admittedly in the present case, the appeal of assessee has been dismissed by the Ld. CIT(A) in limine on ex parte basis without any finding qua the merits of the issue, which the Ld. CIT(A) ought to have decided on merits also. Further, since both the parties herein have agreed for restoration of appeal before the Ld. CIT(A), in the interest of justice, we find it appropriate to condone the delay in filing the appeal before us and restore this matter back to the file of Ld. CIT(A) for fresh adjudication, after hearing the assessee in set aside proceedings. The assessee is directed to be pro-active and compliant towards the notices u/s 250 in the set aside appellate proceedings, failing which the Ld. CIT(A) would be at liberty to decide the matter in accordance with law. 7. In result, the appeal of assessee stands allowed for statistical purposes, in above terms. Order pronounced in the open court on 15-05-2026.

Sd/- Sd/- (BEENA PILLAI) (ARUN KHODPIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated : 15-05-2026. Ankit K., Sr. PS 3

ITA No. 2759/Mum/2026 Vipin Meghji Dedhia

Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. DR, ITAT, Mumbai 4. Guard File 5. CIT

BY ORDER,

(Dy./Asstt. Registrar) ITAT, Mumbai