RENISHA IMPEX PRIVATE LIMITED,MUMBAI vs. ASSESSING OFFICER, NATIONAL FACELESS ASSESSMENT UNIT

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ITA 1454/MUM/2025Status: DisposedITAT Mumbai01 May 2025AY 2013-2014Bench: SHRI SAKTIJIT DEY, HON'BLE (Vice President), SHRI NARENDRA KUMAR BILLAIYA, HON'BLE (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that even if the assessee was not attending the appellate proceedings, the CIT(A) should have decided the appeals on merits. Therefore, the Tribunal restored the appeals to the file of the CIT(A) for decision on merits.

What were the facts?

The assessee filed three separate appeals against orders of the NFAC, Delhi, for AYs 2013-14, 2015-16, and 2017-18. The appeals were dismissed in limine by the CIT(A) without going into the merits of the case.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeals in limine without adjudicating on merits, and if the appeals should be restored for decision on merits.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY, HON’BLE & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE

Hearing: 01/05/2025Pronounced: 01/05/2025

Heard together (3 matters)

I.T.A. No. 1454/Mum/2025
I.T.A. No. 1500/Mum/2025
I.T.A. No. 1501/Mum/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER NARENDRA KUMAR BILLAIYA, AM: I.T.A. No. 1454/Mum/2025, I.T.A. No. 1500/Mum/2025 & I.T.A. No. 1501/Mum/2025 are three separate appeals by the assessee against three separate orders of the NFAC, Delhi [hereinafter “the ld. CIT(A)”] pertaining to AYs 2013-14, 2015-16, 2017-18. I.T.A. No. 1454/Mum/2025

2.

Since common issues are involved in the captioned appeals, they were heard together and are disposed off by this common order for the sake of convenience and brevity.

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 captioned appeals in limine without going into the merits of the case.

4.

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 captioned appeals to the file of the ld. CIT(A) with a direction to decide the appeals on merits of the case after affording reasonable and adequate opportunity of being heard to the assessee.

4.

In the result, appeals of the assessee are allowed for statistical purposes. Order pronounced in the Court on 1st May, 2025 at Mumbai. (SAKTIJIT DEY) (NARENDRA KUMAR BILLAIYA) VICE-PRESIDENT ACCOUNTANT MEMBER Mumbai, Dated 01/05/2025 *SC SrPs *SC SrPs *SC SrPs *SC SrPs

I.T.A. No. 1454/Mum/2025 आदेश की "ितिलिप अ"ेिषत/Copy of the Order forwarded to : अपीलाथ" / The Appellant

1.

""थ" / The Respondent 2. संबंिधत आयकर आयु" / Concerned Pr. CIT 3. 4. आयकर आयु" अपील ( ) / The CIT(A)- िवभागीय "ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 5. 6. गाड" फाई/ Guard file.

आदेशानुसार/ BY ORDER

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