SHIVA ADS(INDIA) PVT LTD,MUMBAI vs. INCOME TAX OFFICER 11(2)(1), MUMBAI
| आयकर अपील य अ
धकरण यायपीठ, मुंबई |
IN THE INCOME TAX APPELLATE TRIBUNAL
“F” BENCH, MUMBAI
BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER
&
SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER
I.T.A. No. 2360/Mum/2025
Assessment Year: 2013-14
Shiva ADS (India) Pvt. Ltd.
B/6, 2nd Floor
Viral Apartment
Opp. Shoppers Stop
Andheri West
Mumbai - 400058
[PAN: AAJCS4613D]
Vs
Income Tax Officer -11(2)(1),
Mumbai
अपीलाथ/ (Appellant)
यथ/ (Respondent)
Assessee by :
Shri Satyaprakash Singh , A/R
Revenue by :
Ms. Kavita P. Kaushik, Sr. D/R
सुनवाई क तार ख/Date of Hearing : 25/06/2025
घोषणा क तार ख /Date of Pronouncement: 27/06/2025
आदेश/O R D E R
PER NARENDRA KUMAR BILLAIYA, AM:
This appeal by the assessee is preferred against the order dt.
26/05/2023 by NFAC, Delhi [hereinafter “the ld. CIT(A)”] pertaining to AY 2013-14. 2. The appeal is barred by limitation. The learned D/R strongly objected for the condonation of delay and the ld. Counsel for the assessee vehemently stated that the assessee was prevented by reasonable cause for not filing the appeal on time. In his petition, supported by an affidavit the assessee has mentioned facts which caused the delay in filing the appeal. We have carefully considered the contents of the affidavit. We find that the assessee was prevented by reasonable and sufficient cause for not filing the appeal on time.
I.T.A. No. 2360/Mum/2025
On perusal of the order of the ld. CIT(A), we find that though the notices were issued by the ld. CIT(A) but the same were sent to the email address of the employees who have left the job. Therefore, the proceedings before the ld. CIT(A) could not be attended. Before us, the ld. Counsel for the assessee assured that if given a second opportunity, the assessee will furnish all the necessary details/evidence in support of its contentions. We are of the considered view that the assessee deserves a second opportunity. Therefore, we remit the matter to the file of the ld. CIT(A). The assessee is directed to attend the appellate proceedings and furnish all the necessary evidence and the ld. CIT(A) is directed to decide the issues afresh after affording reasonable and adequate opportunity of being heard to the assessee. 4. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 27th June, 2025 at Mumbai. (SANDEEP SINGH KARHAIL) ACCOUNTANT MEMBER
Mumbai, Dated 27/06/2025
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I.T.A. No. 2360/Mum/2025
आदेश क तलप अ ेषत /Copy of the Order forwarded to :
अपीलाथ! / The Appellant 2. "यथ! / The Respondent 3. संबं&धत आयकर आयु(त / Concerned Pr. CIT 4. आयकर आयु(त ) अपील ( / The CIT(A)- 5. वभागीय तन&ध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 6. गाड. फाई/ Guard file.
आदेशानुसार/ BY ORDER,