MOHAMMED SHAHNAWAZ SHAIKH,MUMBAI vs. INCOME TAX OFFICER 20(2)(1), PIRAMAL CHAMBERS, MUMBAI

Per : Narender Kumar Choudhry, Judicial Member:

This appeal has been preferred by the Assessee against the order dated 24.02.2025, 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. 2011-12. Mr. Mohammed Shahnawaz Shaikh

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2. At the outset, it is observed that there is non compliance of six notices by the Assessee during the appellate proceedings before the Ld. Commissioner. Therefore, the Ld. Commissioner was constrained to decide the appeal filed by the Assessee dismissing the same for non-prosecution. Admittedly, the Ld. Commissioner failed to decide the appeal on merit, in the absence of specific reply/document which the Assessee failed to file and therefore for just and proper decision of the case and substantial justice, as there was a gap of three years in the notices issued initially in 2021 and thereafter in 2024. Thus, considering the peculiar facts and circumstances of the case in totality, this Court is inclined to remand the instant case to the file of the Ld. Commissioner, however, subject to deposit of Rs.5,000/- in the Revenue
Department under “other heads” within 15 days from today and produce the receipt before the Ld. Commissioner. Suffice to say, the Ld. Commissioner shall afford reasonable opportunity of being heard to the Assessee.

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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.