SEJAL INFRAPROJECTS PRIVATE LIMITED ,MUMBAI vs. ITO, WARD-13(2)(1), MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRYAssessment Year: 2016-17
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 17.02.2025, impugned herein, passed by the National
Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax
(Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax
Act, 1961 (in short ‘the Act’) for the A.Y. 2016-17. M/s. Sejal Infraprojects Private Ltd.
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2. From the impugned order it appears that the appeal filed by the Assessee is dismissed in limine for want of limitation, by not condoning the delay of 186 days by the Ld. Commissioner.
Therefore, the Assessee being aggrieved, preferred the instant appeal and at the outset has submitted that though the Ld.
Commissioner has taken into consideration the reason for delay as explained by the Assessee in para No.15 of Form No.35, however, admittedly no notice for the opportunity of being heard has been given to the Assessee.
Therefore, the Assessee remained unrepresented.
Though the Ld. D.R. supported the order of the Ld. Commissioner, however, did not refute the aforesaid factual aspect.
Considering the peculiar facts and circumstances in totality as it is the mandate of law that before deciding any statutory appeal it is the bounden duty of the appellate authority to afford opportunity of being heard to the Appellant. Thus, this Court is inclined to remand the instant case to the file of the Ld. Commissioner for decision afresh, suffice to say by affording reasonable opportunity of being heard to the Assessee. Hence, the instant case is remanded to the file of the Ld. Commissioner accordingly.
In the result, the appeal filed by the Assessee is allowed for statistical purposes.
Order pronounced in the open court on 04.06.2025. (NARENDER KUMAR CHOUDHRY)
JUDICIAL MEMBER
* Kishore, Sr. PS
M/s. Sejal Infraprojects Private Ltd.
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Copy to: The Appellant
The Respondent
The CIT, Concerned, Mumbai
The DR Concerned Bench
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By Order
Dy/Asstt.