RAJIV MERCHANT ,MUMBAI vs. DCIT -42(3)1, MUMBAI
IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH
MUMBAI
BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER
&
SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER
Rajiv Merchant
C-204, Raheja Heights
AK Vaidya Marg
Malad,
Mumbai – 400 067
Maharashtra
Vs. DCIT-42(3)(1)
Mumbai
PAN/GIR No.AATPM6127B
(Appellant)
..
(Respondent)
Assessee by Shri Vipul Jain
Revenue by Shri R.R. Makwana, Sr. DR
Date of Hearing
01/04/2025
Date of Pronouncement
21/04/2025
आदेश / O R D E R
PER AMIT SHUKLA (J.M):
The aforesaid appeal has been filed by the assessee against order dated 31/01/2024 passed by NFAC, Delhi for the quantum of assessment passed u/s. 143(3) for the A.Y.2018-19. 2. At the outset, ld. Counsel is aggrieved by exparte order passed by ld. CIT (A). It has been stated that the e-mail sent from office of ld. CIT (A) was not received as the notice was Rajiv Merchant
2
sent on old e-mail ID. Thus, in the interest of substantial justice, he prayed that matter should be restored back to the file of the ld. CIT (A) to be decided afresh and in accordance with the law.
From the perusal of the impugned order, it is seen that ld. CIT (A) has not decided the issue on merits and had dismissed the appeal as not admitted. Since assessee could not receive the notice and accordingly, in the interest of justice, the entire matter is restored back to the file of the ld. CIT (A) to be decided afresh and in accordance with law after giving due opportunity of hearing to the assessee and assessee is also directed to co-operate in the appellate proceedings.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 21st April, 2025. (GIRISH AGRAWAL) (AMIT SHUKLA)
ACCOUNTANT MEMBER
JUDICIAL MEMBER
Mumbai; Dated 21/04/2025
KARUNA, sr.ps
Rajiv Merchant
Copy of the Order forwarded to :
BY ORDER,
(Asstt.