M/S. RITZ BEAUTY ,MUMBAI vs. ITO WARD 23(3)(6), 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. 327/Mum/2025
Assessment Year: 2019-20
M/s. Ritz Beauty
Tulshi Building
86, Suthar Chawl
Zaveri Bazar
Mumbai - 400002
[PAN: AAYFR5014M]
Vs
ACIT, CPC Cell - TDS
अपीलाथ/ (Appellant)
यथ/ (Respondent)
Assessee by :
None
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 dated 18/01/2023 by NFAC, Delhi [hereinafter “the ld. CIT(A)”]
pertaining to AY 2019-20. 2. The sum and substance of the grievance of the assessee is that by an ex-parte order, the ld. CIT(A) dismissed the appeal without considering the merits of the case.
3. None appeared on behalf of the assessee in spite of notices. We decide to proceed ex-parte.
4. There is a delay in filing the appeal and delay is condoned.
5. On careful perusal of the order of the ld. CIT(A), we find that the ld. CIT(A) has given several opportunities to the assessee but all the attempts went un-responded.
I.T.A. No. 327/Mum/2025
However, the ld. CIT(A) dismissed the appeal in limine without considering the merits of the case. In the interest of justice and fairplay, we deem it fit to restore the appeal to the file of the ld. CIT(A) with a direction to decide the appeal on merits after affording a reasonable and adequate opportunity of being heard to the assessee. 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
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