ASHOKKUMAR CHHAJER,NAVI MUMBAI vs. DCIT-27(1), NAVI MUMBAI

PDF · subscribers
ITA 2211/MUM/2025Status: DisposedITAT Mumbai26 June 2025AY 2014-15Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay of 240 days, considering the ex-parte nature of the order. The matter was restored to the CIT(A) for a fresh decision in the interest of justice.

What were the facts?

The assessee's appeal was filed against an ex-parte order passed by the NFAC. The assessee claimed a delay in filing the appeal due to not being aware of the order until a demand recovery notice was received.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the ex-parte order passed by CIT(A) should be set aside and the matter restored for fresh adjudication.

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, ‘A’ BENCH

For Appellant: Shri Prateek Jain
For Respondent: Shri Rajesh Kumar Yadav
Hearing: 19/06/2025Pronounced: 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 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.

Recent GST High Court judgments

Search GST case law →