AMAR TUBES PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER, WARD 6(1)(1), MUMBAI, MUMBAI

This appeal is filed by the assessee against the order dated 06.11.2025 passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, hereinafter referred to as the Ld. CIT(A), for A.Y. 2015-16 arising from assessment framed under section 147 of the Income Tax Act, 1961.

At the outset, it is noticed that there is a delay of 54 days in filing the present appeal before the Tribunal. The assessee has filed an affidavit explaining the reasons for the delay. It has been submitted that the person looking after the tax matters of the assessee-company was suffering from heart ailments and had to travel to his native place on account of the demise of his elder brother on 15.01.2026. Owing to the performance of last rites and family obligations, he remained away till the end of February 2026 and, therefore, the appeal could not be filed within the prescribed period. It was submitted that immediately upon his return and consultation with tax professionals, the appeal was filed without any further delay.

We have considered the explanation furnished by the assessee. The reasons stated in the affidavit constitute a reasonable and bona fide cause within the meaning of law. We find that the delay is neither intentional nor attributable to any deliberate negligence. In the interest of substantial justice, we condone the delay of 54 days and admit the appeal for adjudication on merits.

Briefly stated, the facts of the case are that the assessee filed its return of income declaring total income at Nil. The assessment was subsequently reopened under section 147 of the Act. During the reassessment proceedings, the Assessing Officer made an addition of Rs.4,94,30,276/- under section 69A of the Act in respect of immovable property transactions and completed the assessment. Aggrieved, the assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A), however, confirmed the addition made by the Assessing Officer.

Before us, the Ld. Authorised Representative submitted that the impugned order has been passed ex parte without proper consideration of the facts and evidences available on record. It was submitted that the assessee could not effectively represent its case before the Ld. CIT(A) and, therefore, the issues involved in the appeal remained unexamined on merits. The Ld. AR prayed that one final opportunity may be granted and the matter may be restored to the file of the Ld. CIT(A) for fresh adjudication.

The Ld. Departmental Representative, on the other hand, relied upon the orders of the lower authorities.

We have heard the rival submissions and perused the material available on record. On perusal of the impugned appellate order, we find that the appeal has been disposed of ex parte. We further find that the issues raised by the assessee have not been adjudicated ground-wise on merits.

Section 250(6) of the Act mandates that the order of the first appellate authority shall be in writing and shall state the points for determination, the decision thereon and the reasons for such decision. The first appellate authority is vested with co-terminus powers with that of the Assessing Officer and is expected to independently examine the contentions raised by the assessee. The appellate order must reflect due application of mind to the facts and legal submissions placed before it. In the present case, the impugned order does not reveal any independent examination of the grounds raised by the assessee. The additions have been sustained without discussing the factual and legal contentions of the assessee. Such disposal of appeal does not satisfy the statutory requirement prescribed under section 250(6) of the Act. The issues involved in the appeal require proper adjudication after considering the submissions and evidences that may be placed on record by the assessee.

Considering the entirety of facts and circumstances of the case and in the interest of substantial justice, we are of the considered view that one more opportunity deserves to be granted to the assessee. We, therefore, set aside the impugned order of the Ld. CIT(A) and restore the matter to his file for adjudication afresh in accordance with law. The Ld. CIT(A) shall provide adequate opportunity of being heard to the assessee, consider all evidences and submissions that may be filed and thereafter pass a speaking order dealing with each ground of appeal independently in accordance with section 250(6) of the Act.

The assessee is directed to fully cooperate in the appellate proceedings and shall file all relevant evidences and submissions within the time granted by the Ld. CIT(A). The assessee shall not seek unnecessary adjournments. In the event of non-cooperation, the Ld. CIT(A) shall be at liberty to proceed in accordance with law on the basis of material available on record.

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