MR. PIYUSH C SAMPAT ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX -22(2), MUMBAI

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ITA 4417/MUM/2025Status: DisposedITAT Mumbai22 August 2025AY 2009-10Bench: SHRI NARENDRA KUMAR BILLAIYA, HON'BLE (Accountant Member), SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER I.T.A. No. 4417/Mum/2025 Assessment Year: 2009-10 Mr. Piyush C. Sampat A-402, Jeevan Bharat CHS Plot No. 487, 17th Road Khar West Mumbai - 400052 [PAN: AAKPS7748H] अपीलार्थी/ (Appellant) Vs Assistant Commissioner of Income Tax – 22(2), Mumbai प्रत्यर्थी / (Respondent) Assessee by : None Revenue by : Mr. Virabhadra S. Mahajan, Sr. D/R सुनवाई की तारीख/Date of Hearing : 14/08/2025 घोष1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that even if the assessee did not respond, the CIT(A) should have decided the appeal on merits. Therefore, the case was restored to the CIT(A) for fresh adjudication after providing a reasonable opportunity of hearing.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) for AY 2009-10. The assessee did not appear before the CIT(A) despite receiving notices, and the CIT(A) dismissed the appeal without considering the merits.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal ex-parte without deciding on merits, and whether the case should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, MUMBAI

Before: SHRI NARENDRA KUMAR BILLAIYA, HON’BLE & SHRI SANDEEP SINGH KARHAIL, HON’BLE

Hearing: 14/08/2025Pronounced: 22/08/2025

None Assessee by : Revenue by : Mr. Virabhadra S. Mahajan, Sr. D/R सुनवाई की तारीख/Date of Hearing : 14/08/2025 घोषणा की तारीख /Date of Pronouncement : 22/08/2025 आदेश/O R D E R

PER NARENDRA KUMAR BILLAIYA, AM:

1.

This appeal by the assesse is preferred against the order of the ld. CIT(A)/Addl./JCIT(A)-6 [hereinafter the “ld. CIT(A)”], Kolkata dated 06/05/2025, pertaining to AY 2009-10.

2.

The sum and substance of the grievance of the assessee is that the ld. CIT(A) dismissed the appeal of the assessee ex-parte without going into the merits of the case. 3. None appeared on behalf of the assessee in spite of notice. We decide to proceed ex-parte. The ld. D/R was heard at length. Case records carefully perused. 4. A perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) has issued several notices but no response was received and the ld. CIT(A) dismissed the appeal in limine.

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