OASIS LANDMARKS LLP,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX, CIRCLE 41(2)(1) , MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH
MUMBAI
BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER
&
SMT RENU JAUHRI, ACCOUNTANT MEMBER
Oasis Landmarks LLP
5th Floor, Godrej One
Pirojshanagar
Eastern
Express
Highway
Vikhroli (E), Mumbai-
400 079
Vs.
The Deputy Commissioner of Income Tax,
Circle
41(2)(1),
Mumbai
(Previously The Assistant
Commissioner of Income
Tax, Circle 26(2), Mumbai)
PAN/GIR No.AADFO9657Q
(Appellant)
..
(Respondent)
Assessee by Ms. Jasmin Rastogi
Revenue by Shri Virabhadra S Mahajan,
Sr. DR
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 10/03/2025 passed by Addl./ JCIT (A),
Kochi for the quantum of assessment passed u/s.143(3) for the A.Y. 2017-18. 2. The assessee is mainly aggrieved by exparte order passed by ld. CIT(A). It had been stated that in this case earlier notices were issued during peak Covid period and then
Oasis Landmarks LLP
2
after three years notice of hearing was sent on 28/02/2025 to be complied on or before 4th March 2025. Since the office of the assessee was closed over the weekend, adjournment was sought by the authorised representative stating that collating the required information is under process and therefore, the same should be given after four weeks however, ld. CIT(A) has passed an exparte order.
It has been requested that the matter should be restored back to the file of the ld. CIT(A) to be decided on merits. Accordingly, the appeal of the assessee is remanded back to the file of the ld. CIT(A) to be decided afresh and in accordance with law after making 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
Oasis Landmarks LLP
3
Copy of the Order forwarded to :
BY ORDER,
(Asstt.