RAJIV MERCHANT ,MUMBAI vs. DCIT -42(3)1, MUMBAI

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ITA 773/MUM/2025Status: DisposedITAT Mumbai21 April 2025AY 2018-19Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)4 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted that the CIT(A) had not decided the issue on merits but dismissed the appeal as not admitted. The Tribunal restored the matter to the CIT(A) for a fresh decision after giving the assessee an opportunity of hearing.

What were the facts?

The assessee filed an appeal against an ex-parte order passed by the CIT(A) for AY 2018-19. The assessee claimed they did not receive the notice as it was sent to an old email ID.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal as not admitted without deciding on merits, especially when the notice was allegedly not received by the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH

For Appellant: Shri Vipul Jain
For Respondent: Shri R.R. Makwana, Sr. DR
Hearing: 01/04/2025Pronounced: 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 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.

3.

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.

4.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced on 21st April, 2025.

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