PARAG BIPINCHANDRA SHAH,MUMBAI vs. DCIT, CIRCLE 42(1)(1), MUMBAI, MUMBAI

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ITA 1472/MUM/2025Status: DisposedITAT Mumbai04 August 2025AY 2016-17Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI PRABHASH SHANKAR, ( (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal decided to allow one more opportunity to the assessee to represent their case before the CIT(A), restoring the matter to the CIT(A) for a fresh decision.

What were the facts?

The assessee filed an appeal challenging an order by the CIT(A). The assessee did not appear for the hearing, but an adjournment application was filed. The assessee was ex-parte before the CIT(A).

What were the issues?

Whether to grant an adjournment for re-representation before the CIT(A) after the assessee was ex-parte, and to restore the matter for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, MUMBAI

Before: SHRI SANDEEP GOSAIN & SHRI PRABHASH SHANKAR

For Respondent: Mr. Virabhadra S. Mahajan Sr. DR
Pronounced: 04.08.2025

ORDER Per: SHRI. SANDEEP GOSAIN, J.M.:

The present appeal has been filed by the assessee challenging the impugned order dt. 31.12.2024 passed under section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2016-17.

2.

None appeared on behalf of the assessee when the case was called, however an application for seeking adjournment has been placed on record. From the case records, we noticed that the assessee was ex-parte before Ld. CIT(A) therefore we dismiss the application for seeking adjournment. Contra, Ld.

3.

Be that as it may, without going into the merits of the issues raised by the assessee we are of the view that since the assessee could not put effective representation before Ld. CIT(A). Therefore one more opportunity be given to the assessee to represent his case before Ld. CIT(A). Hence, considering the overall circumstances of the present case, we deem it proper to restore the matter back to the file of Ld. CIT(A) for deciding the appeal afresh by providing one more opportunity to the assessee. The assessee shall not seek any adjournment on frivolous grounds and shall remain cooperative during the course of proceedings.

4.

Before parting, we make it clear that our decision to restore the matter back to the file of the Ld. CIT(A) shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by the Ld. CIT(A) independently in accordance with law.

5.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 04/08/2025

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