M/S. LOTUS INFRA SOLUTIONS,MUMBAI vs. DCIT, CENTRAL CIRCLE 6(4), MUMBIA

PER BENCH:

orders of ld. Commissioner of Income Tax (Appeals)-54 Mumbai [for short

“CIT(A)”] all dated 15.12.2015 for assessment year (AY) 2019-20 to 2022-23. In

all the appeals the ld CIT(A), confirmed the action of assessing officer (AO) in

ex-parte, order which is impugned before us.

ld. Authorised Representative (AR) of the assessee submits that ld CIT(A)

Lotus Infra Solutions (AY 2019-20 to 2022-23) ITA No. 1497 to 1500/M/2026 dismissed all appeals in ex-parte order. The assessment was completed in

pursuance of survey action carried out on the assessee. More than 19 appeals

were pending before the CIT(A). The assessee could not file submissions in time.

Though, the assessee is really interested in pursuing all the appeals on merit.

The assessee has good case on merit and is likely to succeed if one more

opportunity is allowed to the assessee to contest all the appeals before CIT(A).

The learned AR of the assessee submits that he undertakes on behalf of

assessee to be more vigilant in future in making timely compliance. The ld CIT(A)

may be directed to decide on the appeals on merit.

matter is restored back to the file of CIT(A) for consideration of application

afresh in accordance with law. But the assessee should make compliance to

substantiate various grounds of appeal.

through the orders of lower authorities carefully. On considering the submissions

of ld AR of the assessee we find that the ld. CIT(A) has dismissed all the appeal

without going through merits of the case. Considering the undertaking of ld. AR

of the assessee that assessee is really interested in pursuing their appeal on

merit. Thus, keeping in view the principle of natural justice, all the appeals are

restored back to the file of ld. CIT(A) with the direction to pass the order afresh

and in accordance with law. Needless to direct that before passing the order, the

ld. CIT(A) shall allow fair and reasonable opportunity to the assessee. The

Lotus Infra Solutions (AY 2019-20 to 2022-23) ITA No. 1497 to 1500/M/2026

assessee is also directed to furnish all require details and evidence, is so desired

by ld. CIT(A). In the result, all the appeals of assessee for all assessment years

before us are allowed for statistical purposes.

Order was pronounced in the open Court on 30/04/2026 at the time of

hearing.

Sd Sd/-/- S Sd/- Sd/- /- GIRISH AGRAWAL PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER

Mumbai, Dated: 30/04/2026

Biswajit, Sr. PS

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

Assistant Registrar / DDO ITAT, Mumbai