CELLPAP INDIA PVT LTD,MUMBAI vs. ITO WARD 9(2)(1), MUMBAI

IN THE INCOME TAX APPELLATE TRIBUNAL
“C” BENCH MUMBAI

BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &
SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER
Cellpap India Pvt Ltd
602, Vishwa Nanak, ICT
Link
Road,
Chakala,
Andheri East, Mumbai.

Vs.
ITO – 19(2)(1)
601A, Aaykar Bhavan
MK Road, New Marine
Lines, Mumbai
PAN/GIR No. AABCC7103J
(Applicant)
(Respondent)

Assessee by Shri Shashank Mehta
Revenue by Mr. Virabhadra S. Mahajan, Sr. DR

Date of Hearing
02.07.2025
Date of Pronouncement
22.07.2025

आदेश / ORDER

PER SANDEEP GOSAIN, JM:

The present appeal has been filed by the assessee challenging the impugned order dt. 22.02.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National
Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2018-19. 2. At the very outset, we noticed that the appeal of the assessee was dismissed by Ld. CIT(A) by holding that the assessee has not responded to the deficiency letters issued to the appellant and has failed to file any response.

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Cellpap India Pvt ltd., Mumbai.

Further the grounds of appeal have also not been appended even after availing sufficient opportunities by the assessee, thus the appeal was dismissed in view of the provisions of Sec. 249(4) of the Act as the same was not found to be maintainable.
3. However, Ld. AR appearing before us submitted that Ld. CIT(A) has rejected the appeal of the assessee in violation of the law as the assessee had fully complied with the directions of authorities and had already appended
Form -35. It was also submitted that the appeal of the assessee was dismissed in limine by not considering the submissions and additional evidences filed by the assessee
Under Rule. 46A of the Income Tax Rules along with Form -
35 itself, the copies of which have been placed on record before us.
4. Be that as it may, considering the submissions of both the parties, we found that the submissions and counter submissions raised by the respective parties needs further verification. Thus, in our view the matter deserve to be restored back to the file of Ld. CIT(A) to verify and confirmation as to whether the assessee had in fact filed its Form -35, submissions, application for additional evidences under Rule 46A of the Income Tax Rules along with grounds of appeal and in case it is found that assessee had in fact complied with all the directions and 3
Cellpap India Pvt ltd., Mumbai.

had removed deficiencies then in that eventuality decided the same on merits and in case it is found that assessee has not complied with any of the notices for removing deficiencies then in that eventuality one more opportunity be given to the assessee subject to cost of Rs. 5,000/- to be paid by the assessee in Prime Minister’s Relief Fund.
Thereafter Ld. CIT(A) is directed to adjudicate the appeal filed by the assessee on merits after providing opportunity of hearing to the parties. The assessee shall not seek any adjournment on frivolous grounds and shall remain cooperative during the course of proceedings.

Order pronounced in the open court on 22.07.2025 (PRABHASH SHANKAR) (SANDEEP GOSAIN)
ACCOUNTANT MEMBER JUDICIAL MEMBER

Mumbai, Dated 22/07/2025

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Cellpap India Pvt ltd., Mumbai.

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 ////