M/S. C BHOGILAL WEST END ,MUMBAI vs. DCIT CIRCLE 32(1), MUMBAI

These appeals, filed by the assessee, are directed against the separate impugned orders dated 30th September 2024, passed by the National Faceless Appeal Centre (NFAC), Delhi, arising from the quantum assessments framed under section 147 r.w.s. 144 of the Income-tax Act, 1961, for Assessment Years 2015‑16 and 2016‑17. Since the issues involved are common and interconnected, both appeals are being disposed of by way of this consolidated order for the sake of convenience.

Upon examining the records, it is evident that the learned CIT(A) has disposed of the appeals ex parte, without adjudicating the matter on merits. It is seen that the assessee had not been afforded a proper opportunity to present its case, as no effective notice of hearing was served upon the authorised representatives of the assessee due to the internal communication lapse explained above. 3.1. Before us, the learned counsel for the assessee submitted that it was precisely for this reason that the assessee remained unaware of the appellate proceedings and, & 4175/Mum/2025 C. Bhogilal West End consequently, could not make an effective representation before the learned CIT(A). In view of these peculiar circumstances, and since the CIT(A) has passed an ex parte order without considering the contentions of the assessee, we are of the considered opinion that, in the interests of equity and justice, the matter requires to be remanded to the file of the learned CIT(A). 3.2. We, therefore, set aside the impugned orders and restore the matters back to the file of the learned CIT(A), with a direction to decide the appeals afresh after affording adequate opportunity of hearing to the assessee and by passing a speaking order in accordance with law. The assessee is also directed to extend full cooperation in the appellate proceedings and ensure prompt compliance with notices.

In the result, both appeals filed by the assessee are treated as allowed for statistical purposes.