HARRYS INDIA PRIVATE LIMITED ,MUMBAI vs. ACIT CIRCLE 2(1)(1), MUMBAI
Income Tax Appellate Tribunal, MUMBAI BENCH “E”, MUMBAI
Before: SHRI SANDEEP GOSAIN & SHRI OM PRAKSH KANTHarry’s India Private Limited Unit No.1003-1007, 10th Floor, Mittal Commercia, Hasan Pada Road, Chinchpada, Marol, Andheri East, Mumbai- 400 059 PAN : AADCH1085Q vs ACIT,Circle-2(1)(1), Mumbai Aayakar Bhavan, M.K. Road, Mumbai-400 020 APPELLANT
PER : SANDEEP GOSAIN, JM
This appeal filed by the assesse is arising out of the order of the National
Faceless Appeal Centre (NFAC), Delhi [hereafter, Ld.CIT(A)], dated 30/03/2025 for the assessment year 2018-19. 2. We have heard the counsels of both the parties, perused the materials placed on record, judgements cited before me and also the order passed by the revenue authorities.
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ITA 2810/Mum/2025
Harry’s India Pvt Ltd
From the records we noticed that the present appeal has been filed against the order confirming the penalty levied under section 272AAC(1) of the Act arising out of the assessment order passed under section 143(3) of the Act. It was submitted by the Ld.AR that the said order of assessment under section 143(3) of the Act was an exparte order. Therefore, Ld.CIT(A), vide his order dated 31/12/2024 has remanded the matter back to the file of the Assessing Officer for de novo assessment, which is still pending. Since the original order of assessment is no more in existence, therefore, any penalty levied which emerges out of order of assessment passed under section 143(3), is not maintainable at this stage. Therefore, considering the fact that Ld.CIT(A) has already restored the matter back to the file of the AO for de novo assessment, the present case is also restored to the file of the Assessing Officer to take appropriate decision, after passing fresh assessment order of assessment in accordance with law. 4. In the result, the appeal filed by the assesse is allowed for statistical purpose. Order pronounced in the open court on 24 day of July, 2025. (OM PRAKASH KANT) JUDICIAL MEMBER Mumbai, िदनांक/Dated: 24/07/2025 Pavanan
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ITA 2810/Mum/2025
Harry’s India Pvt Ltd
Copy of the Order forwarded to:
1. अपीलाथ /The Appellant ,
2. ितवादी/ The Respondent.
3. आयकरआयु CIT
4. िवभागीय ितिनिध, आय.अपी.अिध., मुबंई/DR, ITAT,
Mumbai
5. गाड फाइल/Guard file.
BY ORDER,
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(Asstt.