PERFECT FILAMENSTS LIMITED,MUMBAI vs. INCOME TAX OFFICER, WARD 4(3)(1), MUMBAI

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ITA 3421/MUM/2025Status: DisposedITAT Mumbai22 July 2025AY 2010-11Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the matter back to the file of the CIT(A) for a fresh decision, observing that the ex-parte order was passed without giving the assessee adequate opportunity of hearing. The Tribunal allowed the appeal for statistical purposes.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A) for AY 2010-11. The assessee claimed that due to changes in representation and the Covid period, they could not comply with the short notice periods issued by the CIT(A).

What were the issues?

Whether the CIT(A) passed an ex-parte order without providing adequate opportunity of hearing to the assessee, thus violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH

For Appellant: Shri Viraj Mehta
For Respondent: Shri Virabhadra S Mahajan
Hearing: 14/07/2025Pronounced: 22/07/2025

आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 25/03/2025 passed by Addl / JCIT(A), Prayagraj for the quantum of assessment passed u/s. 143(3) r.w.s. 147 for the A.Y.2010-11.

2.

Assessee is only aggrieved by the exparte order passed by the ld. CIT(A). It has been stated that when earlier notices were issued, then it was during the Covid period and thereafter, the notice was sent on 22/02/2025 to file Perfect Filaments Limited response before 28/02/2025. Assessee has filed an adjournment application on the ground that there was a change in the authorised representative and the documents were to be collated. Again notice was issued for a window of a very short period of 5th March to make compliance by 11th March, assessee could not file the reply, accordingly, the ld. CIT(A) has passed an exparte order. It has been submitted that in the interest of natural justice, the matter should be restored back to the file of the ld. CIT(A) to be decided afresh.

3.

Even the ld. DR has no objection.

4.

Since ld. CIT(A) has passed exparte order therefore, in the interest of justice, matter is restored back to the file of the ld. CIT(A) to be decided afresh and in accordance with law after giving due opportunity of hearing to the assessee.

5.

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

Order pronounced on 22nd July, 2025.

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