K. RAJ CONSTRUCTION PVT. LTD,MUMBAI vs. I.T.O., MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL
“SMC” BENCH MUMBAI
BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER
K Raj Construction Pvt Ltd
20-22, Shamshet St. Zaveri
Bazar, Mumbai – 400 002. Vs.
ITO, Ward – 4(2)(1)
Aaykar Bhavan
PAN/GIR No. AABCK6634N
(Applicant)
(Respondent)
Assessee by Shri Suresh Lodha
Revenue by Shri Avinash Karpe, Sr. DR
Date of Hearing
01.05.2025
Date of Pronouncement
.05.2025
आदेश / ORDER
PER SANDEEP GOSAIN, JM:
The present appeal has been filed by the assessee challenging the impugned order 06.01.2025 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National
Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2013-14. 2. At the very outset, it is noticed that ex-parte order of assessment was passed by the AO. However Ld CIT(A), considering the said fact set aside the matter to the concerned AO with a direction to decide the issue afresh after allowing a fresh opportunity of hearing to the assesses.
2
K. Raj Construction Pvt Ltd., Mumbai
In my considered view, the present appeal is not maintainable , keeping in view that assessee was ex-parte before the AO during the assessment proceedings and necessary directions have already been given by Ld CIT(A). 4. The assessee who is present in person in the court has submitted that so far no notice has been issue by the AO for calling the assessee to participate in the fresh assessment proceedings, even in spite of expiry of three months from the date of order by Ld. CIT(A). Hence considering the overall facts of the present case, while dismissing the present appeal as infractuous, I direct the AO to expedite and to adjudicate the matter in a reasonable time. Hence , the present appeal is disposed off in terms indicated above. Order pronounced in the open court on 01.05.2025. (SANDEEP GOSAIN) JUDICIAL MEMBER
Mumbai, Dated 01/05/2025
KRK, PS
3
K. Raj Construction Pvt Ltd., Mumbai
आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to :
1. अपीलाथी / The Appellant
2. प्रत्यथी / The Respondent.
3. संबंधधत आयकर आयुक्त / The CIT(A)
4. आयकर आयुक्त(अपील) / Concerned CIT
5. धिभागीय प्रधतधनधध, आयकर अपीलीय अधधकरण, मुम्बई / DR, ITAT, Mumbai
6. गार्ड फाईल / Guard file.
आदेशानुसार/ BY ORDER,
सत्याधपत प्रधत ////
उि/सहायक िंजीकार ( Asst.