ADESHWAR MEDITEX LIMITED,MUMBAI vs. DCIT 1(1)(1), MUMBAI (CIRCLE 1(1)(1), MUMBAI), AAYAKAR BHAWAN,MUMBAI
| आयकर अपीलीय अिधकरण ायपीठ, मुंबई |
IN THE INCOME TAX APPELLATE TRIBUNAL
“A” BENCH, MUMBAI
BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER
&
MS. KAVITHA RAJAGOPAL, HON’BLE JUDICIAL MEMBER
I.T.A. No. 1032/Mum/2025
Assessment Year: 2018-19
ADESHWAR MEDITEX LIMITED
Unit No. 111, Lok Center
Marol Maroshi Road
Andheri East
Maharashtra - 400059
[PAN: AAGCA2560A]
Vs
DCIT – Circle 1(1)(1),
Mumbai
अपीलाथ/ (Appellant)
यथ/ (Respondent)
Assessee by :
Shri Abhhay Agrawal (virtually appeared)
Revenue by :
Shri Ram Krishn Kedia, Sr. D/R
सुनवाई की तारीख/Date of Hearing : 25/03/2025
घोषणा की तारीख /Date of Pronouncement: 25/03/2025
आदेश/O R D E R
PER NARENDRA KUMAR BILLAIYA, AM:
This appeal by the assessee is preferred against the order dated
28/01/2025 by NFAC, Delhi [hereinafter “the ld. CIT(A)”], pertaining to AY 2018-19. 2. The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in confirming the addition of Rs. 42,08,898/-, made u/s 68 of the Act.
3. Before us, the ld. Counsel for the assessee raised an additional plea that the ld. CIT(A) dismissed the appeal ex-parte.
4. We have carefully perused the order of the ld. CIT(A). We find force in the contention of the ld. Counsel. The ld. CIT(A) has dismissed the appeal in limine holding that the assessee is not interested in pursuing the appeal.
I.T.A. No. 6706/Mum/2024
2
We are of the considered view that the ld. CIT(A) ought to have decided the appeal on merits of the case. Therefore, we deem it fit to restore the appeal to the file of the ld. CIT(A) for fresh adjudication on merits of the case after affording reasonable and adequate opportunity of being heard to the assessee. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the Court on 25th March, 2025 at Mumbai. (MS. KAVITHA RAJAGOPAL) ACCOUNTANT MEMBER
Mumbai, Dated 25/03/2025
*SC SrPs
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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