EFFICIENT BUILDERS LLP (ERSTWHILE KNOWN AS EFFICIENT BUILDERS LIMITED),MUMBAI vs. DCIT-CENTRAL RANGE-7, MUMBAI

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ITA 7071/MUM/2025Status: DisposedITAT Mumbai18 May 2026AY 2004-054 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, in an exceptional case, allowed the assessee's appeal for statistical purposes, remanding the case back to the CIT(A) with specific conditions for a decision within 6 months.

What were the facts?

The assessee's appeal against the CIT(A)'s order for AY 2004-05 was remanded to the CIT(A) by the ITAT. The assessee failed to comply with the proceedings before the CIT(A) for several years.

What were the issues?

Whether the assessment order was illegal and without jurisdiction, and whether the disallowance of business loss was erroneous.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI NARENDER KUMAR CHOUDHRY, JM & SHRI ARUN KHODPIA, AM

Hearing: 20.04.2026Pronounced: 18.05.2026

आयकरअपीलीयअिधकरण�ायपीठमुंबईम�। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JM & SHRI ARUN KHODPIA, AM I.T.A. No.7071/Mum/2025 (Assessment Year: 2004-05) Efficient Builders LLP DCIT – Central Range -7, Mumbai Room No.413, 4th Floor, Aayakar (Erstwhile Known as Efficient Builders Limited) Bhawan, Mumbai-400020 Vs. 16A Agarwal House, D Road, Churchgate, Mumbai-400020 PAN: AAEFE5479K Assessee- अपीलाथ� / Appellant Revenue-��थ�/ Respondent :

: Shri Yash Kukreja (Virtually Assesseeby appeared) : Shri Kiran K. Chhatrapati – Sr. DR Revenueby Date of Hearing : 20.04.2026 Date of Pronouncement : 18.05.2026

O R D E R Per Arun Khodpia, AM: This appeal is preferred by the assessee, directed against the order of Commissioner of Income Tax Appeals – CIT(A) 52, Mumbai [in short, “the Ld. CIT(A)”] dated 18.08.2025, for the assessment year 2004-05, which in turn arises from assessment order u/s 143(3)r.w.s. 147 of the Income Tax Act, 1961 (“the Act”) dated 28.12.2011 passed by DCIT – Central Range 7, Mumbai (in short, “the Ld. AO”). The grounds of appeal are as under:

ITA No. 7071/Mum/2025 Efficient Builders LLP (Erstwhile known as Efficient Builders Limited) “The appellant craves leave to add, amend, modify, OR withdraw any of the grounds of appeal at the time of hearing. That on the facts and in the circumstance of the case and in law, the impugned order passed by the Ld. AO u/s. 147 r.w.s. 143(3) of the Act is illegal, without jurisdiction and in violation of the provisions of section 147 and principles of natural justice and therefore deserves to be quashed. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in confirming the erroneous disallowance of business loss of to Rs. 11,37,946/- without properly appreciating the facts of the case and the business of the assessee That on the facts and in the circumstances of the case and in law, the present case may very kindly bet set aside to CIT-(A) for proper adjudication.”

2.

At the outset, it is observed that, in the instant case the assessment order was passed u/s 143(3) read with 147 dated 28.12.2011, against which the first appeal was filed before the Ld. CIT(A) on 25.01.2012, which was decided by the then Id. CIT(A) on 27.01.2012. Therefore, the assessee being aggrieved, preferred filing appeal before the ITAT vide ITA 1140/M/2013, which was disposed of by the Hon'ble coordinate Bench of the Tribunal on 10.10.2016, remanding the case of the assessee to the file of the Ld. CIT(A). Thereafter, the Ld. Commissioner initiated the proceeding. However, the assessee made no compliance and requested for many adjournments. We observe from the previous order that the Hon'ble Bench specifically mentioned the mandate of the Article 265 of the Constitution of India, however, from the conduct of the Assessee, it shows that it has no respect for the Quasi-judicial Authorities and/or the provision of law, without any cogent explanation, even the after 10 years, the Assessee again requesting for the same, as requested in the year 2016.

ITA No. 7071/Mum/2025 Efficient Builders LLP (Erstwhile known as Efficient Builders Limited) 3. We cannot allow suchrequest, disturbing the legal frame work, proceedings and/or the socio-economic provision of law, which are otherwise equally obliges a duty upon the Assessee and therefore, inclined not to entertain the prayer of the Assessee.

4.

Coming to orders again, we observe that in the previous orders also, as well as the latest order passed by the Ld. CIT(A), though the Id. CIT(A) considered the original submission filed by the Assessee, however, it is a fact that remains to be adjudicated in its right perspective and proper manner, as the Assessee failed to file the submission and relevant documentsand therefore, for just and proper decision of the case and substantial justice, we are inclined to remand the instant case to the file of the Ld. CIT(A) with stipulations to decide this appeal within 6 months from today, while affording opportunity to the Assessee, subject to deposit of Rs.33,000/- in the Revenue Department under 'other heads' by the assessee within 15 days of this order.

5.

We observe that in case of subsequent default, the Assessee at all shall not be entitled for any leniency and without any default shall file the relevant document before the Ld. CIT(A).

ITA No. 7071/Mum/2025 Efficient Builders LLP (Erstwhile known as Efficient Builders Limited)

6.

In the result, Assessee's appeal is allowed for statistical purposes, being an exceptional case. Order pronounced in the open court on 18-05-2026.

Sd/- Sd/- (ARUN KHODPIA) (NARENDER KUMAR CHOUDHRY) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated : 18-05-2026. Ankit K., Sr. PS 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

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