MALAV RAJEN SHAH,MUMBAI vs. MUM CIRCLE 19(1), MUMBAI, MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL
“D” BENCH MUMBAI
BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &
SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER
Malav Rajen Shah
402-A, Laxmi Chs, 17 Vacha
Gandhi
Marg,
Gamdevi,
Grant Road (W) – 400007
Vs.
DCIT, Circle 19(2)
Piramal Chamber
Lalbaug, Parel
PAN/GIR No. AXAPS6026P
(Applicant)
(Respondent)
Assessee by None
Revenue by Shri Annavaram Kosuri, Sr. AR
Date of Hearing
21.07.2025
Date of Pronouncement
04.08.2025
आदेश / ORDER
PER SANDEEP GOSAIN, JM:
The present appeal has been filed by the assessee challenging the impugned order dt. 09.12.2024 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 2018-19. 2. None appeared on behalf of the assessee when the case was called, however an application for seeking
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Malav Rajen Shah., Mumbai.
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. DR present in the court is ready with the arguments. Therefore, we have decided to proceed with the hearing of the case ex-parte.
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.
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.
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Malav Rajen Shah., Mumbai.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 04.08.2025 (GIRISH AGRAWAL) (SANDEEP GOSAIN)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Mumbai, Dated 04/08/2025
KRK, PS
आदेश की ितिलिप अेिषत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. थ / The Respondent.
3. संबंिधत आयकर आयु / The CIT(A)
4. आयकर आयु(अपील) / Concerned CIT
5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण,मुबई/ DR, ITAT, Mumbai
6. गाड फाईल / Guard file.
आदेशानुसार/BY ORDER,
सािपत ित ////
उप/सहायक पंजीकार ( Asst.