STATE BANK OF INDIA- SEEPZ BRANCH,ANDHERI EAST vs. ADDITIONAL COMMISSIONER OF INCOME TAX (APPEALS), TDS CIRCLE 2(2), MUMBAI, MUMBAI
| आयकर अपीलीय अिधकरण ायपीठ, मुंबई |
IN THE INCOME TAX APPELLATE TRIBUNAL
“G” BENCH, MUMBAI
BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER
&
SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER
I.T.A. No. 2067/Mum/2025
Assessment Year: 2016-17
State Bank of India
SEEPZ BR
New Bank Building
SEEPZ, Andheri (East)
Mumbai - 400096
[TAN: MUMS38420E]
Vs
Additional Commissioner of Income Tax (Appeals), TDS Circle
2(2), Mumbai
अपीलाथ/ (Appellant)
यथ/ (Respondent)
Assessee by :
Shri Abdul Kadir Jawadwala, A/R
Revenue by :
Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R
सुनवाई की तारीख/Date of Hearing : 15/05/2025
घोषणा की तारीख /Date of Pronouncement: 20/05/2025
आदेश/O R D E R
PER NARENDRA KUMAR BILLAIYA, AM:
This appeal by the assessee is preferred against the order of the NFAC, Delhi [hereinafter ‘the ld. CIT(A)’] dated 29/01/2025 pertaining to AY 2016-17. 2. The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in disposing the appeal is defective on the basis that Form 35, grounds of appeal, statement of facts, condonation of delay etc. are not filed by the assessee.
At the very outset, the ld. Counsel for the assessee drew our attention to the screenshot of filing Form 35 along with screenshot of the documents attached. The screenshot of the documents attached is as under:-
I.T.A. No. 2067/Mum/2025
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The screenshot shows that the cause for treating the appeal as defective, does not exist as the assessee has attached the requisite documents as shown in the screenshot. Therefore, in the interest of justice and fairplay, we deem it fit to restore the appeal to the files of the ld. CIT(A) with a direction to decide the appeal on merits of the case after affording a reasonable and adequate opportunity of being heard to the assessee. 5. In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Court on 20th May, 2025 at Mumbai. (SANDEEP SINGH KARHAIL)
ACCOUNTANT MEMBER
Mumbai, Dated 20/05/2025
*SC SrPs
*SC SrPs
*SC SrPs
*SC SrPs
I.T.A. No. 2067/Mum/2025
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आदेश की ितिलिप अेिषत /Copy of the Order forwarded to :
अपीलाथ / The Appellant 2. थ / The Respondent 3. संबंिधतआयकरआयु! / Concerned Pr. CIT 4. आयकरआयु! ) अपील ( / The CIT(A)- 5. िवभागीय ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 6. गाड% फाई/ Guard file.
आदेशानुसार/ BY ORDER