ASHOKKUMAR CHHAJER,NAVI MUMBAI vs. DCIT-27(1), NAVI MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH
MUMBAI
BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER
&
SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER
Ashokkumar Chhajer
14th Floor, B Wing, Balaji
Tower,
Sector-22, Nerul (W)
Navi Mumbai-Node III SO Maharashtra-400706
Vs.
DCIT-27(1)
IT Office,
Vashi
Railway Station,
Navi Mumbai
PAN/GIR No.AAAHA9285M
(Appellant)
..
(Respondent)
Assessee by Shri Prateek Jain
Revenue by Shri Rajesh Kumar Yadav,
CIT DR
Date of Hearing
19/06/2025
Date of Pronouncement 26/06/2025
आदेश / O R D E R
PER AMIT SHUKLA (J.M):
The aforesaid appeal has been filed by the assessee against order dated 26/05/2024 passed by NFAC, Delhi for the quantum of assessment passed u/s. 143(3) for the A.Y.2014-15. 2. The assessee is aggrieved by exparte order passed by ld.
CIT(A). Apart from that it had been stated that there is a delay of 240 days in filing the appeal before the Tribunal. In support of Ashokkumar Chhajer
2
the delay assessee has filed affidavit of the assessee wherein, it has been stated that the said order was received on mail ID info@asl.net.in, however, the said e-mail was looked after his employee who had left the group long ago. Thus, he was not aware of the passing of the ld. CIT(A) order dated 26/05/2024. It was only when demand recovery notice was received in the month of April 2025, it was found that ld. CIT (A) has passed an exparte order. Immediately upon the knowledge of the exparte order, assessee approached the tax consultant who has advised to file the appeal before the Tribunal.
3. Looking to these facts, the delay of 240 days is condoned.
Since it is an exparte order, therefore, in the interest of justice, matter is restored back to the file of the ld. CIT (A) to be decided afresh and in accordance with law.
4. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 26th June, 2025. (GIRISH AGRAWAL) (AMIT SHUKLA)
ACCOUNTANT MEMBER
JUDICIAL MEMBER
Mumbai; Dated 26/06/2025
KARUNA, sr.ps
Copy of the Order forwarded to :
1. The Appellant
2. The Respondent.
3. CIT
4. DR, ITAT, Mumbai
Ashokkumar Chhajer
BY ORDER,
(Asstt.