RENISHA IMPEX PRIVATE LIMITED,MUMBAI vs. ASSESSING OFFICER, NFAU
| आयकर अपीलीय अिधकरण ायपीठ, मुंबई |
IN THE INCOME TAX APPELLATE TRIBUNAL
“D” BENCH, MUMBAI
BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT
&
SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER
I.T.A. No. 1576/Mum/2025
Assessment Year: 2016-17
Renisha Impex Private Limited
203, Swadeshi Mill Compound
Ground Floor
80/84, JSS Marg
Central Plaza Cinema
Girgaon
Maharashtra - 400004
[PAN: AADCB1980G]
Vs
Assessing Officer
अपीलाथ/ (Appellant)
यथ/ (Respondent)
Assessee by :
None
Revenue by :
Smt. Sanyogita Nagpal, CIT D/R
सुनवाई की तारीख/Date of Hearing : 05/05/2025
घोषणा की तारीख /Date of Pronouncement: 05/05/2025
आदेश/O R D E R
PER NARENDRA KUMAR BILLAIYA, AM:
This appeal by the assessee is preferred against the order dated
06/01/2025 passed by the NFAC, Delhi [hereinafter “the ld.
CIT(A)”] pertaining to AY 2016-17. 2. None appeared on behalf of the assessee in spite of notice. We decided to proceed ex-parte.
3. We have carefully perused the impugned order of the ld. CIT(A).
We find that though several opportunities were given by the ld. CIT(A) to the assessee, yet the ld. CIT(A) has dismissed the appeal in limine without going into the merits of the case.
I.T.A. No. 1576/Mum/2025
In our considered opinion, even if the assessee was not attending the appellate proceedings, it was incumbent upon the ld. CIT(A) to decide the appeal on merits of the case. Therefore, in the interest of justice, we deem it fit and proper to restore the appeal to the file of the ld. CIT(A) with a direction to decide the appeal on merits of the case after affording 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 5th May, 2025 at Mumbai. (SAKTIJIT DEY)
(NARENDRA KUMAR BILLAIYA)
VICE-PRESIDENT
ACCOUNTANT MEMBER
Mumbai, Dated 05/05/2025
*SC SrPs
*SC SrPs
*SC SrPs
*SC SrPs
आदेश की ितिलिप अ ेिषत/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