M/S. SALE MOHD. PADAMSEE AND CO ,MUMBAI vs. COMMISSIONER OF INCOME TAX (A)-37 , MUMBAI

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ITA 1763/MUM/2019Status: DisposedITAT Mumbai13 August 2025AY 2009-10Bench: Justice (Retd.) CV Bhadang, Hon'ble (President), Ms. Padmavathy S, Hon'ble (Accountant Member)1 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the appeal was against an interim order and that the appellant had failed to appear and prosecute the appeal. Therefore, the appeal was dismissed.

What were the facts?

The appeal was filed against an order of the CIT(A) refusing to grant a stay on a demand raised by the Assessing Officer. The appellant failed to appear before the tribunal on several dates.

What were the issues?

Maintainability of appeal against an interim order of CIT(A) refusing stay and dismissal of appeal for non-prosecution.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES “G”, MUMBAI

Before: Justice (Retd.) C V Bhadang, Hon’ble & Ms. Padmavathy S, Hon’ble

For Respondent: Shri Swapnil Choudhary
Hearing: 13.08.2025Pronounced: 13.08.2025

Per Justice (Retd.) C V Bhadang, President:

1.

None for the appellant. The record discloses that since last several dates there is no appearance on behalf of the appellant. This appeal is filed against the communication/order dated 20.03.2019 of the CIT(A)-37, Mumbai refusing to grant stay to the demand raised by the Assessing Officer.

2.

The learned DR submitted that the appeal is not maintainable against an interim order passed by the CIT(A) refusing to grant stay.

3.

In this case the record discloses that there is no appearance on behalf of the appellant since last several dates. We had asked the learned DR to take instructions

ITA 1763/Mum/2019 M/s Sale Mohd Padamsee and Co. as to the status of appeal before the CIT(A). The learned DR submitted that the appeal has since been migrated to the National Faceless Appeal Centre (NFAC) and, therefore, there were no instructions about the present status of the appeal.

4.

Be that as it may, as the appellant has failed to appear and prosecute the appeal since last several dates, the same is dismissed for want of prosecution.

Order pronounced in the open court on 13th August,2025.

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