VICHITA TRADERS ,MUMBAI vs. ITO WARD 28(3)(1), MUMBAI
| आयकर अपीलीय अिधकरण ायपीठ, मुंबई |
IN THE INCOME TAX APPELLATE TRIBUNAL
“F” BENCH, MUMBAI
BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT
&
SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER
I.T.A. No. 3786/Mum/2025
Assessment Year: 2020-21
Vichita Traders
E98, APMC Market
Onion and Potato Market
Turbhe, Vashi
Navi Mumbai - 400705
[PAN: AAQFV8305B]
Vs
Income Tax Officer, Ward –
28(3)(1), Mumbai
अपीलाथ/ (Appellant)
यथ/ (Respondent)
Assessee by :
Shri Aditya Ramchandran, A/R
Revenue by :
Ms. Kavitha Kaushik, Sr. D/R
सुनवाई की तारीख/Date of Hearing : 30/07/2025
घोषणा की तारीख /Date of Pronouncement: 30/07/2025
आदेश/O R D E R
PER NARENDRA KUMAR BILLAIYA, AM:
This appeal by the assessee is preferred against the order dated
26/12/2024 by NFAC, Delhi, [hereinafter the ‘ld. CIT(A)’] pertaining to AY 2020-21. 2. The sum and substance of the grievance of the assessee is that the ld. CIT(A) dismissed the appeal and confirmed the addition of Rs.
54,53,390/- as the appeal filed before him was barred by limitation.
3. The appeal is barred by limitation by 89 days. The assessee has requested for the condonation of delay by filing the application supported by an affidavit.
I.T.A. No. 3786/Mum/2025
We have carefully considered the contents of the affidavit. We are convinced that the assessee was prevented by reasonable and sufficient cause for not filing the appeal on time. The delay is condoned. 5. Having heard the rival submissions, we have carefully perused the orders of the ld. CIT(A). We find that the appeal before the ld. CIT(A) was barred by limitation by 154 days. The assessee could not attend the appellate proceedings as the assessee did not receive the notice. Be that as it may, in the interest of justice and fairplay, we remit the matter back to the file of the ld. CIT(A). The assessee is directed to attend the appellate proceedings and justify the cause for delay in filing the appeal. The ld. CIT(A) is directed to consider the cause for delay and decide the appeal afresh after affording reasonable and adequate opportunity of being heard to assessee. 6. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Court on 30th July, 2025 at Mumbai. (SAKTIJIT DEY)
ACCOUNTANT MEMBER
Mumbai, Dated 30/07/2025
*SC SrPs
*SC SrPs
*SC SrPs
*SC SrPs
I.T.A. No. 3786/Mum/2025
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