GOLDIE SUD,MUMBAI vs. INCOME TAX OFFICER WARD 24(1)(4), MUMBAI

ITA 3475/MUM/2025Status: DisposedITAT Mumbai16 June 2025AY 2010-11Bench: SHRI SAKTIJIT DEY (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)6 pages
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What did the Tribunal hold?

The Tribunal held that the CIT(A) did not consider the assessee's submissions and dismissed the appeal without adjudicating the grounds on merits. The Tribunal condoned the delay in filing the appeal and set aside the impugned order, restoring the matter to the AO for fresh adjudication.

What were the facts?

The assessee failed to file his return of income for AY 2010-11. Based on AIR information, the AO initiated reassessment proceedings under Section 147 and completed the assessment ex-parte on a best judgment basis. The CIT(A) also dismissed the assessee's appeal ex-parte.

What were the issues?

Whether the CIT(A) rightly dismissed the appeal ex-parte without considering the assessee's submissions, and whether the delay in filing the appeal should be condoned.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 142(1),Section 144,Section 250(6),Section 226(3)

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Income Tax Appellate Tribunal, MUMBAI “H (SMC

Before: SHRI SAKTIJIT DEY & SHRI VIKRAM SINGH YADAV

For Appellant: Shri Goldie Sud (A‟s in person)
For Respondent: Ms. Kavita P. Kaushik, Sr.DR

PER VIKRAM SINGH YADAV, A.M : This is an appeal filed by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟], dated 24-08-2023, pertaining to Assessment Year (AY) 2010-11. 2. The present

The order continues below.

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