MR. PIYUSH C SAMPAT ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX -22(2), MUMBAI
| आयकर अपीलीय अिधकरण ायपीठ, मुंबई |
IN THE INCOME TAX APPELLATE TRIBUNAL
“C” BENCH, MUMBAI
BEFORE 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]
Vs
Assistant Commissioner of Income Tax – 22(2),
Mumbai
अपीलाथ/ (Appellant)
यथ/ (Respondent)
Assessee by :
None
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:
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.
I.T.A. No. 4417/Mum/2025
We are of the considered view that even if the assesse did not respond to the notice of the ld. CIT(A), he ought to have decided the appeal on merits of the case. Therefore, we deem it fit to restore the appeal to the file of the ld. CIT(A) with a direction to decide afresh on merits of the case after affording a reasonable and adequate opportunity of being heard to the assessee. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 22nd August, 2025 at Mumbai. (SANDEEP SINGH KARHAIL) ACCOUNTANT MEMBER
Mumbai, Dated 22/08/2025
*SC SrPs
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आदेश की ितिलिप अेिषत/Copy of the Order forwarded to :
अपीलाथ / The Appellant 2. थ / The Respondent 3. संबंिधत आयकर आयु" / Concerned Pr. CIT 4. आयकर आयु" ) अपील ( / The CIT(A)- 5. िवभागीय ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 6. गाड& फाई/ Guard file.
आदेशानुसार/ BY ORDER