DEEPAK RAMESH SHAH,MUMBAI vs. THE DCTI, CENTRAL CIRCLE-5(3), MUMBAI
| 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. 1438/Mum/2025
Assessment Year: 2016-17
Deepak Ramesh Shah
203, A Wing
Peninsula Corporate Park
Ganpatrao Kadam Marg
Lower Parel
Mumbai - 400013
[PAN: AJVPS6683H]
Vs
The DCIT, Central Circle-
5(3), Mumbai
अपीलाथ/ (Appellant)
यथ/ (Respondent)
Assessee by :
Shri Nishit Gandhi & Ms. Adnya Bhandari, A/Rs
Revenue by :
Shri Ashok Kumar Ambastha, Sr. D/R
सुनवाई की तारीख/Date of Hearing : 30/04/2025
घोषणा की तारीख /Date of Pronouncement: 30/04/2025
आदेश/O R D E R
PER NARENDRA KUMAR BILLAIYA, AM:
This appeal by the assessee is preferred against the order of the ld. CIT(A)-53, Mumbai [hereinafter “the ld. CIT(A)”] dated
04/06/2024 pertaining to AY 2016-17. 2. The sum and substance of the grievance of the assessee is that, the ld. CIT(A) erred in confirming the action of the AO who framed the assessment ex-parte u/s 144 r.w.s. 147 of the Act.
3. There is a delay in filing of the appeal. We have carefully perused the application for condonation of delay. We find that the appellant was medically unfit and could not assist the Counsel which caused the delay in filing the appeal by 208 days. We find that the assessee was admitted for Alcohol and Drug addiction and rehabilitation. Considering the case history of the assessee, the delay is condoned.
I.T.A. No. 1438/Mum/2025
Heard the rival parties. Records carefully perused. We find that the assessment was framed on 29/11/2019 by an ex-parte order u/s 144 r.w.s. 147 of the Act. The assessment was completed at an assessed income of Rs.9.01 Crores. The assessment was challenged before the ld. CIT(A) but without any success. 5. Before us, the ld. Counsel referring to the medical history of the assessee reiterated that because the assessee was medically unfit, he was not in a position to assist the ld. Counsel for filing the requisite details during the assessment proceedings and also before the ld. CIT(A). The ld. Counsel for the assessee assured the Bench that if given an opportunity, necessary details will be filed with supporting evidence. 6. On such concession, in the interest of justice and fairplay and looking at the medical condition of the assessee, we deem it fit to restore the issues to the file of the AO. The AO is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee and the assessee is directed to comply with the directions of the AO and furnish the necessary details along with supporting evidence. 7. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 30th April, 2025 at Mumbai. (SAKTIJIT DEY)
(NARENDRA KUMAR BILLAIYA)
VICE-PRESIDENT
ACCOUNTANT MEMBER
Mumbai, Dated 30/04/2025
*SC SrPs
*SC SrPs
*SC SrPs
*SC SrPs
I.T.A. No. 1438/Mum/2025
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