PERFECT FILAMENSTS LIMITED,MUMBAI vs. INCOME TAX OFFICER, WARD 4(3)(1), MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH
MUMBAI
BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER
&
SMT RENU JAUHRI, ACCOUNTANT MEMBER
Perfect Filaments Limited
E-23/24/25/26
Commerce Centre Tardeo
Road
Tulsiwadi S.O.
Mumbai – 400 014
Vs. Income
Tax
Officer,
Ward 4(3)(1), Mumbai
PAN/GIR No.AAACP4215F
(Appellant)
..
(Respondent)
Assessee by Shri Viraj Mehta
Revenue by Shri Virabhadra S Mahajan
Date of Hearing
14/07/2025
Date of Pronouncement
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
2
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.
Even the ld. DR has no objection.
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.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 22nd July, 2025. (RENU JAUHRI) (AMIT SHUKLA)
ACCOUNTANT MEMBER
JUDICIAL MEMBER
Mumbai; Dated 22/07/2025
KARUNA, sr.ps
Perfect Filaments Limited
3
Copy of the Order forwarded to :
BY ORDER,
(Asstt.