M/S. RITZ BEAUTY ,MUMBAI vs. ITO WARD 23(3)(6), MUMBAI

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ITA 327/MUM/2025Status: DisposedITAT Mumbai30 April 2025AY 2019-20Bench: 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] अपीलार्थी/ (Appellant) 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 Vs ACIT, CPC Cell - TDS प्रत्यर्थी/ (Respondent) आदेश/ORDER PER 1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) dismissed the appeal without considering the merits, despite giving opportunities. In the interest of justice, the appeal was restored to the CIT(A) with a direction to decide on merits after affording a reasonable opportunity.

What were the facts?

The assessee preferred an appeal against an ex-parte order by the CIT(A) which dismissed the appeal without considering the merits. The assessee did not appear despite notices, and there was a delay in filing the appeal which was condoned.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without considering its merits, and whether the delay in filing the appeal should be condoned.

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: 30/04/2025Pronounced: 30/04/2025

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:

1.

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.

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