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. 1454/Mum/2025
Assessment Year: 2013-14
I.T.A. No. 1500/Mum/2025
Assessment Year: 2015-16
I.T.A. No. 1501/Mum/2025
Assessment Year: 2017-18
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 :
Shri Ashok Kumar Ambastha, Sr. D/R &
Smt. Beena Santosh, CIT D/R
सुनवाई की तारीख/Date of Hearing : 01/05/2025
घोषणा की तारीख /Date of Pronouncement: 01/05/2025
आदेश/O R D E R
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
I.T.A. No. 1500/Mum/2025
I.T.A. No. 1501/Mum/2025
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
I.T.A. No. 1500/Mum/2025
I.T.A. No. 1501/Mum/2025
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