AKHIL KESHARISINH DALAL THROUGH LEGAL HEIR SMT. NEEPA AKHIL DALAL,MUMBAI vs. JURISDICTIONAL ASSESSING OFFICER WARD - 4(1)(1), MUMBAI

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ITA 3133/MUM/2025Status: DisposedITAT Mumbai26 June 2025AY 2017-18Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)4 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal restored the matter back to the CIT(A) for fresh decision. This was done in the interest of substantial justice, ensuring the assessee gets due opportunity of hearing.

What were the facts?

The appeal was filed by the assessee against an ex-parte order of the CIT(A) for A.Y.2017-18, which had decided the adjustment made u/s.143(1). The assessee contended that the appeal was decided ex-parte.

What were the issues?

Whether the appeal of the assessee was decided ex-parte by the CIT(A), and if so, what is the appropriate recourse.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH

For Appellant: Shri Nishit Gandhi
For Respondent: Shri Aditya M. Rai, Sr. DR
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 07/03/2025 passed by ld. Addl./JCT(A)- 1, Gurugram

1.

in relation to the adjustment made u/s.143(1) for A.Y.2017-18.

2.

It has been submitted that the appeal of the assessee has been decided exparte by the ld. CIT (A). Since, it is an exparte Akhil Kesharisinh Dalal Through Legal Heir Smt. Neepa Akhil Dalal order therefore, in the interest of substantial justice, matter is restored back to the file of the ld. CIT(A) to decide afresh and in accordance with law after giving due opportunity of hearing to the assessee.

3.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced on 26th June, 2025.

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