LALLAN SINGH MANOHARLAL PAL,NERUL vs. COMMISSIONER OF INCOME TAX, VASHI
IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J(SMC) BENCH
MUMBAI
BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER
&
SMT RENU JAUHRI, ACCOUNTANT MEMBER
Lallan Singh Manoharlal
Pal
NL2, 15-A-0-3
Sector 1A
Nerul, Navi Mumbai
Thane – 400 706
Vs. Commissioner of Income Tax
3rd Floor, Tower No.6
Vashi Station Complex
Thane-400 703
PAN/GIR No.BXSPS4821B
(Appellant)
..
(Respondent)
Assessee by Shri D.R. Mishra, Advocate
Revenue by Shri Asif Karmali, Sr.DR
Date of Hearing
17/07/2025
Date of Pronouncement
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
2
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.
Ld. DR also does not have any objection.
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.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 21st July, 2025. (RENU JAUHRI) (AMIT SHUKLA)
ACCOUNTANT MEMBER
JUDICIAL MEMBER
Mumbai; Dated 21/07/2025
KARUNA, sr.ps
Lallan Singh Manoharlal Pal
3
Copy of the Order forwarded to :
BY ORDER,
(Asstt.