LALLAN SINGH MANOHARLAL PAL,NERUL vs. COMMISSIONER OF INCOME TAX, VASHI

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ITA 3680/MUM/2025Status: DisposedITAT Mumbai21 July 2025AY 2017-18Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)5 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 AO for fresh adjudication. This decision was made in the interest of justice, considering the assessee's reasons for non-compliance and the Revenue's lack of objection.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A) for the Assessment Year 2017-18. The assessee claimed non-compliance due to not being aware of online procedures and being medically unfit.

What were the issues?

Whether the ex-parte assessment order should be set aside and the matter remanded to the AO for fresh consideration due to the assessee's non-compliance, medical unfitness, and non-consideration of documents.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘J(SMC

For Appellant: Shri D.R. Mishra, Advocate
For Respondent: Shri Asif Karmali, Sr.DR
Hearing: 17/07/2025Pronounced: 21/07/2025

आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 25/05/2025 passed by ld. CIT(A) for the quantum of assessment passed u/s.147 r.w.s. 144 for the A.Y.2017-18. 2. At the outset, it has been stated that both ld. AO and ld. CIT(A) has passed exparte order and the reason for non- compliance was that assessee was not aware of any online Lallan Singh Manoharlal Pal procedure and secondly, he was medically not fit and was seriously ill. Apart from that he submitted that various documents were although filed however, same have not been considered. Therefore, in the interest of justice, matter should be restored back to the file of the ld. AO.

3.

Ld. DR also does not have any objection.

4.

In view of the aforesaid circumstances and in the interest of justice, the entire issue and the grounds raised before us is remanded back to the file of the ld.AO to decide the issue afresh 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 21st July, 2025.

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