OASIS LANDMARKS LLP,MUMBAI vs. THE DY COMMISSIONER OF INCOME TAX, CIRCLE 41(2)(1) , MUMBAI

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ITA 3499/MUM/2025Status: DisposedITAT Mumbai22 July 2025AY 2017-18Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the matter should be restored to the file of the CIT(A) to be decided on merits after providing due opportunity of hearing to the assessee.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A). Notices were issued during the peak Covid period, and an adjournment was sought by the assessee's representative due to the office being closed.

What were the issues?

Whether the CIT(A) was justified in passing an ex-parte order without providing adequate opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH

For Appellant: Ms. Jasmin Rastogi
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 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 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.

3.

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.

4.

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

Order pronounced on 22nd July, 2025.

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