SIDDHARTH BALUKESWAR SAR,NAVI MUMBAI vs. ASSESSING OFFICER, MUMBAI

ITA 4050/MUM/2026Status: DisposedITAT Mumbai18 June 2026AY 2019-204 pages
AI SummaryRemanded

What were the facts?

The assessee's appeal was dismissed by the CIT(A) due to repeated non-compliance. The assessee had challenged the assessment on grounds of inadequate opportunity and disputed various deductions and exemptions.

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and restored the matter for fresh adjudication. The CIT(A) was directed to examine all issues on merits after affording the assessee an effective opportunity of hearing.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex parte without considering the merits of the deductions and exemptions claimed by the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 10(13A),Section 10(14),Section 10(5),Section 10(10),Section 10(10AA)(ii),Section 80C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘E’ BENCH

For Respondent: Smt. Sujatja Iyyanger
Hearing: 18/06/2026Pronounced: 18/06/2026

PER AMIT SHUKLA (J.M): This appeal has been filed by the assessee against the order dated 06.10.2025 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for Assessment Year 2019-20, arising out of the assessment framed under section 147 r.w.s. 144 of the Income Tax Act, 1961. 2 Siddharth Balukeshwar SAR

2.

When the appeal was called for hearing, none appeared on behalf of the assessee despite service of notice. We, therefore, proceed to dispose of the appeal ex parte qua the assessee after hearing the learned Departmental Representative and perusing the material available on record.

3.

We have considered the impugned order, the grounds of appeal and the material placed

The order continues below.

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