What did the Tribunal hold?

The Tribunal found that the appeal was disposed of ex-parte and, in the interest of natural justice, restored the matter to the CIT(A) for fresh adjudication. The assessee was granted one more opportunity to present their case.

The assessee's appeal was decided ex-parte by the NFAC, Delhi. The assessee contended that they were not given an effective opportunity to be heard and possessed supporting documents.

What were the issues?

Whether the assessee was denied an effective opportunity of being heard by the appellate authority, leading to an ex-parte order.

Antonio Wilfred Martins, Navi… vs ITO | ITAT Mumbai 2026

Income Tax Appellate Tribunal, MUMBAI BENCHES, MUMBAI

Before: HON’BLE BEENA PILLAI & HON’BLE JAGADISH

Pronounced: 22/06/2026

आदेश / ORDER PER BEENA PILLAI, JUDICIAL MEMBER: Present appeal filed by assessee is directed against the order passed by NFAC, Delhi, [hereinafter referred to as “Ld.CIT(A)”] dated 18/12/2025, for A.Y. 2017-18.

Though the assessee has raised several grounds of appeal, at the outset, the Ld. AR submitted that the impugned order passed

ITA 1821/MUM/2026 ANTONIO WILFRED MARTINS

by the Ld. CIT(A) is an ex-parte order and that the assessee was not afforded an effective opportunity of being heard before disposal of the appeal. It was submitted that the assessee is in possession of relevant documents and evidences in support of its claim and undertakes to place the same before the first appellate authority if one more opportunity is granted. The Ld. AR therefore prayed that, in the interest of justice, the matter may be restored to the file of the Ld. CIT(A) for fresh adjudication.

2.1. The Ld. DR, though relied upon the orders of the lower authorities, fairly left the issue to the discretion of the Bench.

We have perused the submissions advanced by both sides in light of the record placed before us.

We find from the impugned order that the appeal has been disposed of ex-parte. Considering the submissions of the assessee and keeping in view the principles of natural justice, we are of the considered opinion that the assessee deserves one more opportunity to present its case before the first appellate authority. Accordingly, without expressing any opinion on the merits of the issues raised in the present appeal, we set aside the impugned order and restore the matter to the file of the Ld. CIT(A) for de novo adjudication after affording adequate opportunity of hearing to the assessee and considering all evidences and submissions that may be placed on record. The assessee is also directed to extend full cooperation and refrain from seeking unnecessary adjournments.

ITA 1821/MUM/2026 ANTONIO WILFRED MARTINS

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

Order pronounced in the open court on 22/06/2026.

Sd/- Sd/- JAGADISH BEENA PILLAI ACCOUNTANT MEMBER JUDICIAL MEMBER

Mumbai Dated: 22/06/2026 SC. Sr.P.S. Copy to: ANTONIO WILFRED MARTINS, FLAT 06, WING C, BUILDING NO. 25, 1 SECTOR 15, NERUL, NAVI MUMBAI, NAVI MUMBAI-400706, MAHARASHTRA

INCOME TAX OFFICER 19(1) (1), PIRAMAL CHAMBERS, PAREL, 2 MUMBAI, MUMBAI-400012, MAHARASHTRA

3 THE PCIT / CIT, 4 THE D.R., ITAT, MUMBAI BENCH 5 GUARD FILE

ANTONIO WILFRED MARTINS,NAVI MUMBAI vs. INCOME TAX OFFICER 19(1) (1), MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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